There are so many aspects of design affecting a player's sound that you, as an end user, probably won't be able to isolate the sound of the dac. Power supply, analog output stage, emi/rfi shielding, chassis ring or damping, and quality of electronic components are probably more problematic than the dac chip in low/mid price consumer electronics, though the dac obviously sets a limit on the best achievable performance. Among Burr Brown dac's and possibly Wolfson and Crystal too, there are chips at different prices with different noise/distortion specs and now even different dsd processing.
As Scar972 recommends, some of the modders posting at AA have expressed opinions on Burr Brown vs. Crystal and their relative 'house sounds'.
As Scar972 recommends, some of the modders posting at AA have expressed opinions on Burr Brown vs. Crystal and their relative 'house sounds'.