Wolf
The Bluesound has a dac included in each one if it's units so you don't need an external dac. It is pretty good but since the Bluesound also has digital outs I prefer to use the far superior dac in the Mytek Manhatten.
However...Bluesound dacs are MQA compliant (or whatever the term would be). If that is important to you, or becomes important if in fact Tidal or another Streaming Service ever actually releases MQA material, then you can just use the native DAC of the Bluesound