@lordmelton , that was quite a feat to include so much "wrong" in a single post.
Here we go: A $99.00 DAC is a turd and you can’t put lipstick on it you probably have a better DAC in your laptop or car.
The $99 DAC has one of the best DAC chips made, the ESS9038, and yes that matters, because the chip does almost all the heavy lifting. My computer and my car most definitely do not have one of the same quality.
What makes a good DAC? Firstly it needs as good a signal as possible, so just sticking a computer USB into it isn’t going to cut the mustard.
Define a "good signal"? It is USB, and it really is "bits". The transfer is virtually every new DAC is async, i.e. the data transfer is completely independent from the audio output. That would be wrong #2.
If you’re using a computer you need JPLAY or similar to reduce computer jitter and provide drivers for the DAC.
Async transfer. "Jitter"on USB is meaningless and I don’t need JPLAY, I just need to ensure I have my setting correct. There are many good guides on the web for doing this. Wrong #3.
A big clean linear power supply is more important than what OP amps you use.
Perhaps you have not noticed the most recent Class-D amps, and linear amps using switch mode supplies and having performance better than just about anything with a linear supply? You don’t need a linear supply for good performance, you just need to know what you are doing. "BIG"? It is a DAC. They have fairly small power requirements. More important is ground loops and in most cases not relying on computer power, but not always either. A USB isolator is far more important than a linear supply. That would be wrong #4 and wrong #5.
The icing on the cake is a Word or Master clock so you can either slave your system to the Master or output separate Word signals.
Async USB, again. There is no "slaving" of anything. Except for the most cheap DAC implementations in your phone / laptop, external DACs will run a separate oscillator for the DAC, even that $99 one. Wrong #6.
Some good cables both digital and analogue will help enormously.
How will they help? Not hand waving. Very specific, how will they help. How will spending big sums of money, as opposed to say $10 or $20 for shielded cables make any difference? Again, not hand waving. That would be wrong #7
I do find irony in your accusing me of reading of Wikipedia but you don’t seem to have much understanding of how a DAC works.