Most all DACs over say $250 sound "good". Some are better than others - duh! There are lots of engineering variables (quality of power supplies, analog output sections, etc.) involved for sure to meet price points. And generally, the higher up the food chain you go, the better the sound, at least incrementally (some say you notice it most in the attack and decay of sounds, how long they linger and how natural tones are). But we do live in great times. Compared to the old DACs inside CD players of the 1980s and A/V receivers of the 1990s, we have come a long way. The glass is more than half-full. We are lucky.
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”?