I think you are feeding a troll. Consider this:
More important than changing main speakers, subwoofers, etc.? Think about the dramatic measurable differences between different speakers, and then think about how that compares with differences between DACs. Some ideas are so ridiculous that they are impossible to parody.
And what story like this is complete without the standard reference to the wife who rarely shows an interest in audio:
That is a standard accompaniment to the ridiculous claim in audio. No nonsensical story is complete without it. People use that story in an attempt to support their claims about their power cords improving their sound and other nonsense.
Never mind the fact that all of this totally ignores the fact that one is likely using the DACs in the receiver anyway; as
I stated previously, when using analog inputs on surround receivers, it is common for the receiver to use analog to digital convertors to convert the signal to digital for processing, and then to use its DACs (digital to analog convertors) to reconvert it to analog. So if there were a problem with the receiver's DACs, one would get whatever problem there is with them anyway in most cases. What the external DAC does is add extra and unnecessary processing to the signal (converting to analog and then the receiver reconverting to digital), that can only degrade the sound. The reality is, using a separate DAC almost invariably degrades the signal. If it works well, the degradation will not be audible. But there is no reason to add any unnecessary degradation to the signal, even if it isn't audible, especially when one has to go to trouble and expense to add the degradation to it!