old vs new DAC designs and sound differences

Hello fellow Audiogoners, there are alot of DACs around. After having listened to various DACs, I come to the conclusion that differences between DACs are not dramatic. Some relatively old DACs, like the Accuphase DC-91 or the Wadia 9 can still compete with the best of the current DACs. So age (with regard to design) doesn't matter much (1). There is actually no real difference between non-oversampling, filterless designs and the over and upsampling designs with the most difficult and sophisticated algorithms (2). A good sounding DAC, whether it is old, new, non oversampling or over and upsampling remains a good sounding DAC. Differences between loudspeakers are much bigger. Even differences between power amps are more significant than between two well designed DACs (3). So there is no reason at all to replace your albeit old but still good sounding DAC. I know I'll keep my oldskool Accuphase.