A DAC by nature needs to fill in (guess) the gaps between the digital sampling rates, so a higher rate per second (aka Hz) will produce a more accurate output. That's why, when available, I prefer my source to have a 192k sample rate.
A comparison might be to consider the difference between a standard signal and a 4k signal when both are displayed on a 4k screen. The up scaling might be decent, but there's no real comparison.
When Will the DAC Singularity Be Reached?
A humorous title, but wondering if those more in the know have an opinion on either: i) examples today where inexpensive DACs (say under $2500) are comparable or superior to expensive (say over $10K) DACs or ii) can we anticipate that within a relatively few number of years that inexpensive DACs will basically achieve the sound quality of today's expensive DACs? Thanks.