Yes, that's part of the picture, but as Alan and others have pointed out, DACs are now a mature technology. The small differences in measurable specs that remain between different chips don't result in audible differences. Excellent DACs which exceed the needs of human ears and the digital material which they process are available from several makers, and in the large quantities which equipment manufacturers buy can be had for about $1 each.

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Enjoy the music, not the equipment.