ken6217
Headphoneus Supremus
Holo spring, denafrips Venus a long list of cheaper ones
Theres your answer. Until you hear higher end DAC's you can't make that statement. There level of realism and accuracy in tonality, detail, space, etc is better.
I'm not saying expensive DAC's aren't overpriced, just that when you get to the higher level DAC's, they're ability to reproduce music is superior.