I have the best DAC I have owned, the Audio Research Reference 9 CDse. I had the $22K Berkley Alpha Reference 3 DAC in my system and the sound was really really really close… a tiny itsy bit different… the ARC was a touch warmer and the Berkeley a tiny more detailed (took hours of critical listening to be sure). This is an all ARC Reference system that is extremely detailed, and natural sounding to start with. See, my user ID.
On the other hand I had a very good high end Sim Moon DAC and it was thin and cool in comparison (this is a good DAC… we are talking about high performance stuff)… I said in comparison.
A high quality tubed component is a thing of beauty. But it is one component in the signal path. A very good one to have tubed… but so is a Preamp, and amp. To have a really natural and complementary system, all tubed gear is a good way to go. Not the only way.