I haven't seen any evidence that a DAC quality matters in any audio system. Digital analog conversion is a solved problem. From my understanding, the main thing a DAC, and more specifically the "bit depth" of a DAC affects, is the "noise floor," which is distortion introduced into the output signal from the difference between the original signal and the quantized signal. The noise floor of DACs is not something to consider when buying one, because it's well below the threshold of human hearing, even for "low end" DACs. I also have seen no evidence that a separate DAC is "better" than any laptop or phone DAC. I also haven't seen any evidence that DAC clock "jitter" is a problem in any modern DAC, regardless of price. I wonder if audio / electrical engineers are _more_ biased into believing DACs add magical sound properties, because they understand all of the mechanics of how and where things can go wrong.
If a DAC changes the sound in any way, like increasing the sound stage, or making it "warmer," it's a bad DAC, because it shouldn't do any of those things. It's just converting a signal from digital to analog.
Can't work out if this is nerd-bait, or serious
I'll go with Edison on this one "If a man has seen no evidence to dispute his theories, the most likely explanation is that he never looked for it".
nighty night