…but do any that really matter these days not sound “good”?…
Depends, DACs nowadays is MUCH better sonically than before and can be very satisfying. However, to get a DAC up to the sonic level of my analog rig, I had to spend more.
Is there any such thing as a bad sounding DAC these days?
I think the problem of DAC for quality audio has been pretty much universally solved. Not to say all DACs are equal, they aren’t, but do any that really matter these days not sound “good”?