The chip is important but many many other things must be done right.... my list
chip or no chip ( a ladder DAC can be built using an array of very high precision resistors, most chips but not all are delta sigma
filters... what measures good may not sound that way - see Ayre white paper Charlie Hansen
clock accuracy and clock philosophy
inputs I2S, USB, SPDIF, AES, etc... some sound radical different
control of RF and other nasty noise in digital circuits near sensitive analog signals - faraday Cage- see Aesthetix
power supplies - well regulated and separate for analog and digital
sample rate and formats religious wars....
analog outputs A whole book on this...
get a good book
chip or no chip ( a ladder DAC can be built using an array of very high precision resistors, most chips but not all are delta sigma
filters... what measures good may not sound that way - see Ayre white paper Charlie Hansen
clock accuracy and clock philosophy
inputs I2S, USB, SPDIF, AES, etc... some sound radical different
control of RF and other nasty noise in digital circuits near sensitive analog signals - faraday Cage- see Aesthetix
power supplies - well regulated and separate for analog and digital
sample rate and formats religious wars....
analog outputs A whole book on this...
get a good book