Dac are source information then they are very important...
But dac technology is a mature technology now.... Correct me if i am wrong...
If your new dac can give a MINIMAL S.Q. information flow , and even a better one than another dac
which you had owned then for sure it is a positive upgrade...
But no dac will upgrade your audio system itself, what you hear through your amplifier and speakers or headphone FROM THE DAC
depend of the gear downstream...
Now suppose a person exist like me very satisfied and in ectasy each evening because his system give him complete satisfaction with no fault or identifiable defect...
And all this occur with a low cost basic dac...
This means for me that dac technology is indeed a so mature designed technology nowadays that even if there is better dac , a basic one can do the job...It did for me...
Conclusion : for me the last thing to upgrade is the dac especially aimimg at costly one on par in price or near the price of your other component ...
Because if i pay 5 thousand dollars for a better dac than the one i already own , these 5 thousand dollars could have been perhaps be better spent on new headphone, new amplifier or new speakers...
Upgrading a dac make sense only if your gear price is already high and your dac is a very low cost one compared to them...
But there is always exception to any astute observation and no generalization are possible anyway... 😁
i will now contradict myself and i will say that i will invest in a Dr. Choueri Dac BACCH filters which cost more than 5 thousands bucks , then way more than my 600 bucks audio system...If i want to upgrade my already perfect for me system to begin with for sure...
I will made this exception from my above rule because i think it offer way more than just any dac on the market... No i never listen to it...😁
Then why am i so sure?
Read about Dr. Choueri BACCH filters to understand why... Just in case...