DACs are no different than any other audio compoent in that regard.Every thing affects the sound. Current/voltage conversion options.Circuit,op-amps(which one?) or instead choose discrete analog circuits Each part(capacitor,resistor,wire,insulation,chassis construction-material(which metal, How thick?)how about grounding solutions.Power supply,transformer choices.... you get the idea,it all matters. With so many variables how could any of them sound the same?
Regards,
Regards,