It may help to think of an audio file as having 3 parts:
- Metadata needed to read the byte stream and it’s location in the file
- Optional metadata about the recording (Composer, artist, year of release, lyrics, album art)
- The music data byte stream
Each of these chunks of information are entirely separate in the file, so as @audiotroy points out, the existence or absence of album art should make zero difference to the DAC.
The byte stream presented to the DAC should be identical regardless of optional metadata or indeed file format (FLAC, WAV, ALAC, etc.).
The one possible/plausible area I can see FLAC vs. WAV causing a difference is with poor streamers that don’t implement decompression (FLAC or ALAC) with adequate buffering and that somehow the time taken to decompress each chunk is affecting the rate at which samples are presented to the DAC. IMHO, this is possible, but certainly signs of poor design, not a feature of the file format.
If there IS a difference in a file because it has or does not have album art that would be a significant functional error/bug.
To end with a metaphor, imagine a vinyl record. The metadata is the text on the label. The cover art is on the cardboard sleeve, and the byte stream is the music in the groves. If you can hear a difference in an album because of the sleeve art you really have surpassed the boundaries of human capabilities.