As I understand it the actual DA function is done by a single chip. If true do all these DAC makers use custom chips or are there limited manufacturers of the chips? If so then the goodness or badness of a DAC is dependent on the circuitry around the chip.
So...yes and no. There are only a few chip makers. Some do use resistor ladders and FPGA chips which in essence are customizable chips. But you are right. In the end, the design, implementation along with part quality is what really matters.
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