A generalization like this is bollocks (..a suitable UK term that I will borrow herein , but you get the picture ,.).
(1) the audio performance differences in cheap versus high-end DAC audio performance are clear and unambiguous when you ascend into the high end audio systems pricepoint strata, with their resolution capabilities worthy of the added not insignificant cash outlay. Simply put , it is entirely system dependent ,
(2) Go test drive it for yourself instead of being mired in a lot of forum hyperbole. . Toddle down to your fave dealer bricks and mortar store with a suitable fine high-end system to personally audition the DAC options; ranging from the cheap build to high-end build (and price) alternatives. The objective is to differentiate the DAC contenders audio performance from the many pretenders .