The sound quality from DACs - is it all the same?

DACs DO make a difference in sound.

However, as with anything else in the audio world, it follows the path of diminishing returns.

A $20,000 DAC does NOT usually sound 10 times better than a $2,000 DAC.

Get a Chord Qutest at around $2000 (one of the best DACs around) and skip the dcs Bartok at $20,000 coz most likely, you will not be able to tell the difference.

Yesterday yet again one of the ASR minions stated that there is no difference in Dacs. I purchased a new Dac some weeks ago. Prior to this I listened to about 8 different Dacs to make up my mind. Interestingly the Dacs that rated very highly in the master minion's tests appealed the least.
I listen to a lot of opera and have gone to many many live performances. Topping made the female voice sound shrill in the mid range. It was quite unpleasant after a while and not remotely lke a live performance. I would suggest you listen to a recording such as Richard Strauss, Die Vier Letzten Lieder, Jessye Norman, , Kurt Masur, Gewandhaus Orchestra. In my opinion this is an excellent recording to compare the nuances of the female voice.
The minions at ASR state that R2R Dacs are distorted. Well I guess then live performances are also distorted. They probably only listen to heavy metal. They really disparage R2R dacs, preferring Delta Sigma. If you want to purchase a delta Sigma, at least get one with an AKM chip if you can. This is superior to Ess in my opinion.

your cousin's brother is very ill-informed, that's do indeed sound different but you don't need to pay $110,000 for one like audio note charges, 45,000 can buy you incredibly good analog sounding dac.

that's four to five thousand LOL

Take a listen yourself.

$100 DAC - Audioquest Dragonfly Black

$3000  - Goldnote DS10

$10000 - Meitner MA3

$30000 DAC - EMM Labs DV2

$105k - MSB Select

$150k - Wadax Reference

I think the MA3 is the sweet spot. For the 100k DACS, you won't hear much difference  in my opinion unless if all of your gear is up there too