@yage
seems like you haven’t the foggiest idea what you are talking about, and your comments are confusing matters
transformers can be used at a dac's analog output to shape the sound (similar to when low output phono cartridges’ output can be run through a phono grade transformer in order to raise the miniscule output level into a preamp, but the transformer used in this way will alter the sonic presentation in addition to boosting the voltage level of the cartridge)
neko audio and lumin, among others, are also known to use small, high grade transformers in their dac sections for specifically this purpose, to shape the sound of the analog output, trying to make the units sound more ’analog’, so to speak
transformers are of course also used in power supply sections of amplifiers, and dacs to supply and regulate dc power sent to active sections of units
separately, different transformers can be used in tube power amps to match the high output impedance of the output tubes to the speakers that the amps are meant to drive
but this latter use of transformers is fundamentally different than how they are used in dacs
