Nope.
Pick you poison.
BS marketing, biased/sponsored reviews, self-justification, ego, uninformed buyers, 'expensive is better' mentality, ego, hype-train, argument based on perception/feeling, ego, inability to distinguish placebo, ego, fanboyism, group shaming, objection to science, ego, etc.... or just human nature.
Assuming most decently-built modern audio components irrelevant to price are capable of reaching levels that exceed human hearing, ideal sound at that point (surpassing measurable deficiencies) should be
'subjective.'
Even from a design standpoint, good chunk of high-end audio gear compared to other hobbies are underwhelming and look like a DIY products at best.
As
@gimmeheadroom mentioned, you generally do get better build quality, parts, service, and most importantly,
self-pleasure with higher-end gear. But if we're talking purely SQ or 'ideal sound,' past a certain point, it's all subjective.
DACs can sound 'different.' But different doesn't equate to 'better.'
You'd be better off selecting DACs based on needed function, ideal design, proven build quality, ease of use, first-rate product-service, and stellar track record.
Be wary of head-fiers/reviewers that goes overboard with DAC impressions/comparisons.
"How does DAC A sound compared to DAC B?"
"Oh my god! The soundstage on this DAC puts me in the 7th row at the Carnegie hall and the lows extend down to oblivion. The imaging/separation presents 16 different layers and puts the vocals at approximately 6 ft in front of me. The velvety sound makes the guitar weeps gently and the soul-grabbing mid range........."
You get the picture.
of course YMMV
