That vid is just as useless as all those that claim the opposite. Opinions without statistical backup.........
Dacs are a crapshoot. Unless you are obsessed with the idea, you are better off opting for a newer oppo offering instead of a standalone dac. Then at least you can say you you've made upgrades that can be rationalized from every angle. Btw, they are considered reference in vid and sound processing.
Dacs do make a difference. But, in my personal experience with varied gear, compared to where you put your speakers, they are about 0.001% of the equation. Ha! Speaker wire is another one that is hotly debated. Again, such a small piece of the pie, although legitimate. I'd rather put money into more media!
Juicy, juicy media! Mwahahahaha!