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 band, played at precisely matched volume levels (as determined by instrumentation and calibration tones, not "winging it"), sound the same. [That is to say they are audibly transparent.]