Yep, a DAC's job is pretty cut and dry. You can accurately convert digital to analog with any number of chipsets or slightly different methods. The end result is the same. What's strange is how little people appreciate this. Good DACs are getting cheaper and more common. You can get a terrific digital source for very little money. This is the kind of thing that's celebrated in other technologies.
20 years ago, I bought a Mac Classic. IIRC, 8MHz proc and a 20GB hard drive. 9" black and white CRT monitor. Cost $1,000. Look at what $1,000 will buy you today. Pissing and whining over good, inexpensive DAC chipsets, etc., is exactly like insisting that a computer should cost $4,000 because that's what computers cost in the good old days, and pretending that faster, cheaper machines don't exist.
Digital got really good and really cheap. That's reality.
And let's not compare DACs to cables. DACs are legitimate products made by actual engineers. Cables are the local psychic palm reader who tries to grift a few hundred out of you by insisting that there's "unseen danger ahead" and the only way to fix it is by coming back with a lot of cash.