Contrary to what a lot of consumers believe, there is no "synergy" between digital components. Components are either well-designed or not. Cables are either well-designed or not.
Once you have a good digital source, all DACs will sound better with it. If it is a REALLY GOOD digital source, then most DACs will sound virtually identical. The input circuit on a particular DAC may have issues however, that holds it back. Resampling circuits are one of the things that usually breaks the SQ. Another thing that sets one DAC apart from another is the internal power systems. These are usually smaller effects compared to the digital source, unless you are taking about really cheap DACs.
Steve N.
Empirical Audio