Apologies if this was already mentioned, but it’s important to consider DAC type. Depending on implementation, there can be "night and day" differences between a tube-based DAC, a delta-sigma style DAC, an R2R NOS DAC, etc.
dac architecture matters, but no more than other implementation items, most specifically power management, form and quality of output stage, dsp (if any), jitter management/reclocking
schiit makes r2r units that can sound too tizzy and shrill, ej at w4s can take an ess sabre application in his dacs and make them uber smooth and warm... the converse of the conventional wisdom...
so dac ’type’, meaning its architecture is NOT a reliable descriptor of the sound of a given dac