Competent DACs, with reasonably low noise and distortion (which I've seen executed for as little as under $10 at retail), designed to properly provide accurate rather than gimmicked or "enhanced" sound (which they may lie about "not doing"), using comparable/sensible filter settings that don't skew the audible frequency band, played at precisely matched volume levels (as determined by instrumentation and calibration tones, not "winging it" by ear), sound the same. That is to say they are audibly transparent, aka "audibly perfect", at least for a single pass through the DAC. Replay the music through them repeatedly over and over again however, say 10X, 50X, or 100 times, and there will eventually be a cumulative build up of noise and distortion that reaches the level of being audibly detectable to humans.