can you back up and explain what you are really asking? I think along the way you may answer your own question. if you are asking ’why do i need a DAC" - well, every CD player has a DAC inside. Thats' how the bits eventually become squiggly lines. What we refer to as DAC are just external ones created for various reasons, but mostly because little ,music is on physical media these days. I’m sure someone sells a $10K CDP. In the end tho, who cares?