Those who claimed that there is no differences between dac are deluded...
But those who claimed there is a big difference between dac are deluded too ...
( i spoke of dac with relatively the same bracket of price, a 100 $ dac dont compare with a few thousand dollars one in a high end system )
Why ?
Because it is the threefold well optimized installation of the system/room in his three working dimensions : mechanical,electrical and especially acoustical that makes possible an audible evaluation of dac or of any piece of gear...
Then this debate as the one between "objectivist" and "subjectivist" is grounded in a different complementary ignorance by the two opposite camps...
It is remarkable that i am almost the only one stating this evident fact...