Not really, I was simply pointing out that excellent DACs can be had for a few hundred quid these days, and that they're hard if not impossible to distinguish from each other and more expensive ones on purely sonic grounds. Obviously your choice of DAC will be swung by considerations such as feature sets and pre-amp features etc. I wanted one with a volume control, two or more digital inputs and a headphone amp for e.g. Cost me £250 from Richers'
I'm not sure I agree that all DACs sound the same, but they certainly sound very very similar these days. As one would expect, if their frequency responses are flat and any noise and distortion is below the audible limit. If you're telling me you can tell a modded from an un-modded DAC that you're very familiar with in a rigorous blind test then I'll take your word for it; but if I gave you, say, a factory M-DAC, Audioengine D1, DAC Magic Plus, Benchmark DAC1 and a TEAC UD-H01 and asked you to tell me which was which under such conditions, I'll bet anything you like you'd fail. Reason is, quite simply, that such differences as there may be are small.
Alex