The point of the article wasn't that 2 dollar dacs are the greatest but it shows how far dac technology has come and when we listen in a blind test it's difficult to tell cheap from expensive.
How good are $2 DACs?
Fun read from a few years ago. Enjoy
https://www.tomshardware.com/reviews/high-end-pc-audio,3733-19.html
https://www.tomshardware.com/reviews/high-end-pc-audio,3733-19.html