Dacs aren't controversial, they're well understood pieces of technology. The problem is snake oil salemen and people that don't understand them.
Some dacs can make an audible difference, but this is usually due to their inferior quality or implementation. There's some that do a large drop-off into 20khz using a slow rolling filter, but I've found that these can be audible under certain (strained) testing conditions (requires lots of cymbals cycling on a loop to really get an accurate handle on it). On the other hand a linear filter worked fine and I couldn't pick up pre-ringing in comparison at all which is a much more suitable trade. Ones that suffer from inferior quality that create an even larger roll-off, distortion, etc. also are out there. I actually have a CDP with said inferior chips, and while it's interesting to listen to it isn't exactly must have tech by any stretch. Given, these chips are from what . . . the 80's? Not really standard production materials today except for eccentric exotica junk or "cheap" (see: overpriced in reality) NOS junk from fleabay/etc.
The difference is the cost to make a sufficient DAC isn't all that high anymore since most R&D has been hammered out. No one's got closer to perfect than the DAC1 as far as I know, and there's many before that that while are not the same performance should equally be transparent audibly.
If you came here to bash another forum, then you're really just coming here to post this out of spite which is disrespectful to both forums. If you're interested on knowing WHY people are saying there isn't a difference between modern properly implemented ones, then you'll find out just the reason why. If your question is why your opinion is being questioned, not whether it's actually right or wrong, then you're posting in the wrong sub-forum entirely.