@asctim The author, Robert Harley, knows this. I know that because I once read something written by him that was both original and actually made sense. He is not being honest.
However he also knows that his target audience either don’t know, don’t want to know, or don’t care, seeking some/any justification (however ridiculous) from an appeal to authority such as himself writing for the esteemed TAS.. See also what @8th-note says, above.
I’m highly skeptical that there’s any important signal information that is being mangled by the $400 DAC ... that would ruin the potential of the $10k integrated.