I have been hesitant to wade into this discussion because there seems to be a fair amount of negativity surrounding the particular subject. And, a lot of belief that may or may not be supported by direct evidence.
Can you hear the difference a more expensive DAC brings? While I’m sure there are units that do not bring more to the table, in my case, they did. My first “good” DAC was the Auralic Vega G2.1. I was fully satisfied with it and felt I was done. My dealer suggested I audition the T+A DAC 200. Smart dealer. I purchased it after an extensive (2 week) audition at home. I sold the Auralic and again felt I was done.
After about a year, then that same dealer had me try the T+A SDV 3100 DAC . At first I was disappointed because it didn’t sound better out of the box - but it wasn’t broken in. It is now fully broken in and I sincerely doubt there is anyone on this thread that would not easily prefer the more expensive unit. The DAC 200 is very, very good - certainly the best I’ve heard in its price bracket. Many others feel the same. It’s a special DAC. Yet, the new unit is better in every way. It’s not my imagination. Nor is it confirmation bias at work. I had justified upgrading because I fully intended to put the DAC 200 in a separate system. But, I’ve been so pleased with the new unit that I bought another one for that system when I found one pre-owned (very lightly used for a headphone system only) and will be selling the DAC 200.
My rooms are not heavily treated though I’m attentive to network details and have done what I can on setup. But, yes you can hear the benefits of better DACs. Of course, I’m skeptical like many of you. Some units are expensive eye candy. And some are not my cup of tea. But, others truly are better. Measurably and audibly, and demonstrably so.
It would have been better for my wallet were it not true.