I cannot recall any very detailed discussion of precisely what very good to excellent to superb implementation [of a DAC] actually involves.
Yes, there are general references to the quality of the power supply and especially to the quality of the analogue output stage; but nothing (that I can recollect, anyway) that goes deeply into the details....
IMO a major reason that the discussions you referred to have not delved very deeply into the details is simply that the details that are involved in the design of a high quality DAC, and the opportunities for the designer to overlook subtle issues that can adversely affect performance, are so vast in number that it would be impractical to address them in anything resembling a comprehensive manner. And it would be misleading to single out just a few of those details for discussion, while overlooking countless others.
That is of course true to some extent in any sophisticated electronic design, but it is especially true in the design of a component that encompasses high speed digital circuitry, D/A converter circuitry, and analog circuitry all in close proximity.
One major variable that usually seems to be overlooked in such discussions is the criticality of the design of the printed circuit board itself, including where the chips are placed, how signals are routed within the board, and how power and analog and digital grounds are distributed and "decoupled" (loose translation: "kept pure").
Take a quick look at the Table of Contents of the book "High Speed Digital Design: A Handbook of Black Magic," written by a noted authority and consultant on that subject, and at some of the pdf’s linked to in the "Downloads" section near the bottom of the latter page. You’ll get a small idea of the complexities that can be involved in the design of purely digital high speed circuits. Add D/A converter circuits and analog circuits into the mix and the opportunities for a design to become less than optimal grow dramatically.
As the saying goes, the devil is in the details. And IMO what usually accounts for much and perhaps most of the difference between very good and excellent and superb implementation is simply the knowledge, expertise, and experience of the designer.
Regards,
-- Al