"... a well designed DAC with a high quality internal clock cannot benefit from an external clock ..."
"Cannot" is a strong word. A well-designed DAC featuring internal clocks (usually SC OXCO) that are galvanically isolated from noise, have their own separate low-noise power supply, and demonstrate very low phase noise, is a fairly expensive DAC. It may not deliver clock performance that approaches a Mutec REF10 SE120 external clock (6500 USD), but designed competently, it pushes what the best external clocks can improve well into the realm of diminishing returns. Conversely, relatively inexpensive DACs with external clock inputs have become fairly popular, and can often be improved to some extent with external clocks <1000 USD that offer strong phase noise performance (e.g. LHY OCK-2S). External clocks aren't limited to what can be fitted into the confines of a DAC enclosure, so there is space to improve hardware and performance ... in theory anyway.
We should note that unless the DAC has an internal PLL (phase locked loop), its clocks are engaged only when the input is via USB or a direct ethernet connection anyway. If the connection type is SPDIF, AES EBU, or I2S, we’d want to start looking at the source component (or DDC) for an external clock port.

