How much does a DAC do the more expensive it is?

There are some here who don't believe we are capable of doing an unbiased listening test, that we are gullible and want to waste money on gear we don't actually like...I rarely do a controlled test, but sometimes it's easy and fun...and great when results are unanimous...

I have an Oppo 105 and 103. Never particularly liked either as CD player or transport. While you won’t like all expensive stuff, the best sounding tends to be expensive. You might want to try a better transport before trying a better DAC. I like your comparison to a better cartridge or phono stage. Yes a better DAC will do a lot for you. Again in proper context 

I have not explored transports with streamers...in controlled tests the Cambridge CXC was clearly preferred to the Oppo 103...no controlled tests for the 105 as it is used in my home theater, though I quickly tired of it as a streamer for Tidal...I do very much like the SACD Marantz 30n; CD player, DAC, Streamer, that I use in good quality home office system...while price doesn’t guarantee you will like any product, I do unfortunately find the gear I like the best does tend to be more expensive...though I do find Schiit products and other direct sale manufacturers to be excellent values...it’s whatever you like best and decide is the best price for you...

a DAC will depreciate much faster and steeper than an amp or preamp...lots of high quality amps and preamps will hold used price value after a few years of depreciation, not very often with a DAC...