Mitch, I think lowrider provided a good answer. I'm going to approach the question in a different way.
There is no absolute reference with amplified music. This has been long recognized and is the basis for the absolute sound-- a live performance of unamplified music. It seems to me that a designer of audio gear principally aimed at popular music can do very well with deviations from absolute neutrality, so long as those deviations are euphonic.
Not so with equipment to be used for "Classical" music. Here we have more or less an absolute reference. Neutrality and timbral accuracy from top to bottom are must haves. There are plenty of people who can distinguish between a Bosendorfer from a Steinway in a properly executed 2 channel system.
I am largely in agreement with Lowriders comments, but consider this. Back in the late 80's (87, I think) I had the pleasure to hear recitals by both Isaac Stern and Itzhak Perlman in the same venue, from the same seat, a month or two apart. Itzhak's violin was as sweet as honey, but Isaac's was steely to the point of stridency.
A good DAC for classical music would render those two performances faithfully, in my opinion.
Similar arguments and examples could be made regarding other attributes, such as image, 3 dimensionality, dynamics, etc. The key to faithfulness, it not to have those things artificially exaggerated beyond what is possible in a live venue. When I attend a live chamber music concert, I usually hear less precise localization of the individual instruments than I hear at home. This is probably an artifact of closely miked recordings than it is an artificially induced Hi Fi effect coming from equipment design, but it is still a concern for me.