That being said, there seems to be little doubt that the quality of the incoming digital signal (jitter, noise) will affect the amount of correction the DAC has to do and so affects SQ. That’s why, for example, some disk players can sound better than others feeding the same DAC, and why some use reclockers in front of their DAC.
As to whether you need a better clock, that's hard to say. Do you need better SQ? Will your associated equipment allow a better clock's effect to be heard? How critically do you listen? Can you afford? No one can answer for you.
*There are more accurate clocks but they are used in the space and defense industries and are very, very expensive.