It's a valid question and I'm a little disappointed to see such hostility and defensiveness expressed in some of the responses.
It's a fact that DACs use different components, especially processing chips, but is it also a fact that any of us can actually hear these differences?
Can anyone routinely identify a $100 DAC from a $10,000 one if both were hidden from sight?
Well, can they?
Can anyone?
As for ASR, instead of being grateful for all the all of the brilliant work Amir is doing in sharing his valuable knowledge with us and shedding some much needed light in areas that were previously obscured, again many of us seem to be adopting a defensive mindset in the face of what is perceived as a threat.
A threat to what?
Knowledge or vested self interests?