The sound quality from DACs - is it all the same?

Given that DACs contain an analog section, it's pretty clear that they can indeed sound quite different, if that's the intent of the designer. I mean you can tweak, or even omit, the reconstruction filter if you like the way out of band aliasing sounds.Wouldn't be the first time.

The question is, do you want one that *has* a distinct sound of it's own? Or one with the most accurate reproduction? The former will be a form of fixed tone control you may not want if you're an equipment junkie and change components frequently. Maybe it fits with the next gear iteration, maybe not. This type of "voicing" is one likely culprit for what I consider to be the "system synergy" canard.

Whichever floats your boat.

Most new DACs are good and closer to sounding similar than in the past but surely not all sound the same. Good sounding ones are a dime a dozen though these days.  Almost hard to find a bad sounding DAC anymore.  Good times for music lovers.

I'm about to find out what moving from a SMSL SU-9 to a Gustard X26 sounds like. It is the analog part of the DAC and its design that should/could/may make a difference.

Is it possible that if we all listened really close to the speakers that we would want perfect measurements but once we get beyond a certain distance away, that's where components can sound different from one another?  In other words, sound waves close to the source look similar or even identical, as confirmed by ASR measurements, but the better sounding gear is designed around sounding better at a certain listening position and in a certain environment? That's why something can sound great at a dealer but not in one's own house and vice versa? The "trick" the component designer is getting paid to implement is making it sound better in room than close to the source, sometimes to the detriment of sound at the source. Maybe the only way to make it sound good in room is to make it look or sound bad at the source, i.e., up close measurements? I really have no idea but just a thought. I think @mahgister understands this more than anyone else on this thread as he is doing the component designer's job in the room, rather than paying the designer to do it for him.

Click click push.  There, just changed from sigma delta to NOS DAC.  Sounds different.

Even my wife sister can hear the difference.