Sure. And I'm not trying to be contradictory. I'm just skeptical. I have concerns that a lot of what we here from DACs have more to do with things within the circuitry that have nothing to do with converting a digital signal to analog. And have more to do with just "sweetening" the sound through manipulation of the signal down stream of the conversion. Having said that, how much can actually be done to improve the basic conversion? I'm not an engineer nor pretend to play one on TV, but ow far can one actually go in improving the basic function of converting digital to analog? Judging by the market, the answer would be thousands of dollars. But really? Anyway, if I could use some education here then please feel free to some schoolin'.
PS - In my 40-plus years in this hobby I have had a number of products that were marketed as sound processors. A common product would be a parabolic or graphic equalizer. I once had a product that was marketed as a sound expander. So, in one sense, how do we know that we are not simply getting a DAC chip that was placed in a box that also contained circuitry designed for sound processing. Maybe something like a graphic equalizer without the sliders that also contained a DAC chip. This may sound a bit absurd, but I think it addresses the question you asked me. Thanks.