There is a chance that some of the high-end DACs (Chord DAC 76 high-end) might because of the large buffers that they use to reduce jitter. Most DACs I've seen of this type let you bypass/reduce the buffer so you could just disable it for games. In general though you should not notice any lag. A few samples in the DAC buffer will not be noticed - the screen you're using probably does the same to improve it's performance.
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