The original premise here was that all DAC's these days are "good". Yes tech has come a long way to get much more bang for the buck on the low end of DAC's. However, I still feel there are differences up the food chain. For instance, I personally prefer a R2R type DAC than ones all using the SABRE chip. Also, like "warmer" than more analytical. I also wonder if all DAC's are benefiting by being fed with better streamer devices etc. Back in the day, I fed my DAC off a lousy noisy laptop.
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”?