I am willing to bet that McIntosh does a better job of implementing whatever DAC chip is used. It isn’t just the chip, it’s power supply, the isolation, the quality of the associated parts, etc.
My Oppo 105 and first generation Mytek Manhatten DAC had the same chip and the Mytek was far and away the better DAC. The Mytek cost 8 times more than the Oppo, and the Oppo also had video and networking responsibilities. It was and is a hell of a machine, by the Manhatten was optimized to do just one thing, had a lot more boom boom in the power supply and everything else. To me it was a fantastic demonstration that the chip alone doth not a DAC make.
Without checking I am guessing that the Mac costs more than the Bluesound and I am cert has more of everything needed to optimize chip performance