With my GREAT (top flight, best ever) sounding office system (considered junk level for most here) where I rotate through lots of equipment and do my casual listening, I finally connected my office laptop to the receiver. Then did a simple comparison:
A) laptop, ripped CD (FLAC), 25 ft cheapest USB C to Shiit DAC, DAC expansive ($15 RCA to receiver.
B) Panasonic using above CD, same RCA to receiver
What blew my mind (initially): the laptop sounded SO MUCH (not even close) better. Granted, my fancy system (no component was more than $500, all used) is very revealing, still the difference was astonishing. The laptop just sounded so much more ALIVE, staging was a lot better.
Further rethinking made it obvious: I was comparing a great (Shiit) and modern/new DAC with a really shitty, cheap and decades old (build into the lowly Panasonic CD) DCA.
I am still a big believer that the ANALOG portion of any music chain is having by far the greatest impact (room, speakers, DAC, amps).