There are more ways than one to skin a cat and obviously some prefer the sound of tubes, others horn speakers another group swear by the sound of electrostatic speakers (I sure did) while some like the character of vinyl (guilty). The same broader sound character between R2R and delta sigma modulation has been quite obvious in the past. I really didn’t like the 1 bit sound in the past. Today not many of the “better” DS DACs use true 1 bit and the implanted filters and instead use hybrids DAC chips and dedicated digital filters that they program their self just like in R2R. Some DS DACs don’t even use op-amps or negative feedback anymore.
Do I mean by this that the typical DS or R2R sound are completely gone? Maybe not entirely, but just like with SS and tube amps characteristics some tubes amps can sound kind like SS and some SS amps like tubes, some cone speakers is IMO practically as transparence as e-stat and so on. The difference is bigger in the group that between the groups, sort of speak.
I may be blest because I have found both horn, e-stats, planer and conversely speakers that I really liked and the same with different amps (class A, A/B, tubes, SS, OTL etc.). Nowadays I can say the same for “high end” DACs, maybe not yet for budget and midrange priced ones *.
* My experience with different DACs, at least at home, is somehow limited in number (maybe 15 over 25 years), but that is also true for speakers, turntables and amp types. Some more general conclusions can also be made by demoing at friends and stores, especially if one are familiar with their rooms and other gear.