music fiend
life lusting
No. All DACs recreate the original signal accurately; I can't see even the battiest audiophile disagreeing with that. Some DACs might do so to more precision than others, but precision = decimal places = dB = audibility. The disagreements, if you like, between one DAC and another, will be many decimal places down, many dB down from full scale, thus very quiet, and therefore hard to hear.
Read the post where I linked to difference between accuracy and precision.