just to clarify all iPads and iPhones have DAC functionality, that is how they play audio through their internal speakers, but lightning port itself sends digital and if using a lightning to mini headphone adapter it has its own tiny built-in DAC (and ADC) inside the little adapter itself, some people think it sounds great but I prefer to use an external USB DAC connected lighting to USB, my current favorite is
Cambridge Audio DacMagic XS but I don't know if it may be discontinued now
For some UBD players, yes, some do not have DAC functionality because there are some with only HDMI output and rely upon the next device in signal chain (TV, AV Receiver, preamp, etc.) to convert the digital audio