Hm, well it really depends on the design, and whether or not there are vacuum tubes involved doesn't necessarily mean one thing or the other.
If two DACs or two amps sound different, that's because one or both were designed to deviate from passing the music straight through. Sometimes this is intentional, to provide a different listening experience, or just to save money, and other times it's not. It's hard to define "equally good" in this context. It's definitely possible to get DACs and amps that have coloration so low that differences should be inaudible. If you're talking about two DACs equally free from coloration (or with the same coloration--though that's harder to achieve), or likewise two amps equally free from coloration, they will sound the same.
In general I would say the amp changes the sound signature more, because an amp may be asked to power a wide variety of headphones with different characteristics. The sound signature of the amp can thus be said to depend on the headphones, so there may be some variation there. From a DAC's perspective, it may be connected to a wide variety of amps, but every amp is going to present a fairly similar load to the DAC so there aren't going to be significantly different interactions like there may be between some amps and headphones.