OP, you are on the right track, be aware that conventionally in most applications the performance of professional A/D convertors (in terms of accurately capturing the analog signal) actually exceed the performance of even the best D/A convertors.
Thus it becomes a matter of which technology one prefers to recreate the original analog information contained within the captured digital audio data stream.
Thus it becomes a matter of which technology one prefers to recreate the original analog information contained within the captured digital audio data stream.