i’m not sure if this is at the heart of your original question but i would point out that in my looong road traveled with numerous dacs, high and low, is that i learned alot from what features any dac had (some more than others) in terms of being allowed toggle key variables in and out that affect the sound
as examples, denafrips units have rca and xlr outputs, as well as switchable nos/oversampling, soekris, chord and bricasti have various selectable dsp filters (of course with the chord stack w/ m scaler, the scaler itself can be toggled in and out at various oversampling rates), and a great one, a real sleeper i learned so much from was the audio gd master 7 (a real bargain btw), where os/nos, various os rates, and dsp could ALL be switched in and out, along with xlr/rca outputs, and you can hear the effect of each change on the sound... very very informative
i think a key here is to do experience this with dacs that are at a certain price level ($2000+ at minimum, imo, maybe $3,000) so that one can be reasonably assured that such things as clock management, output section, power supply are not being cost engineered out of necessity such that they hurt sound quality