Companies like Chord Electronics which use Field Programmable Gate Arrays exclusively that provide up to a million taps which allows Chord to right extremely intricate and extensive code that results in arguably more sophisticated and higher performance processing compared to "off the shelf" chips which only provide about a hundred taps. You could say faster and more accurate interpolation of the data without errors, encoded in a digital source. As to whether it sounds better would be based on individual experiences.
DAC 'Scam' Vid
https://www.youtube.com/watch?v=7Sg1nYLmLCw
The TL:DW is that any well made Dac should not be more than $200 and anything above that doesn't sound any better since they all use similar cheap chips to do the D/A conversion. Anything above $200 for a DAC is basically snake oil and theres no improvement in sonics.
Appreciate your insights.