That's not at all the case.
A DAC and a Car cannot be compared as a DAC is a chip from a single company with circuits inside.
Cars are complex large machines with parts from as many as 100mfg's which have things such as chassis, engine, HVAC, suspension, collision, sensor, feedback tuning done by many groups of people.
Whereas a DAC is designed by a small team and its then built en-masse. There are some variations overall, but they are not that large.
So far from comparing AKM, Cirrus, ESS, TI overall the differences are very small and none sounds "better" than the other.
Now obviously the implementation itself can vary even with the same chips used and this mostly is due to the power and analog stages, but the chips themselves will perform similar based on their specs.
Amps on the other hand are also not that complex and most of them are made from the same parts, prices are set apart from how much you want to fall for marketing, and its availability of ports, sizing, portability, versatility and power output and type of amplifier. A $3000 Amp doesn't have any magic parts that make it cost that much, but it won't be the same as a $5-30 Amp either as the sum of the parts will be atleast $50 for something decent.