My learning over time tells me that for DACs (like all other audio components) it will be hit or miss in low end performance, which will be system dependent. Of course there will be exceptions.
The system dependency involves:
1.favorable impedance matching between sources, electronics, and speakers (without this you won't get the bass performance another guy gets from the same component)
2. jitter
I'm no EE and don't understand all the technical aspects, but an impedance match or mismatch is huge in all things audio and definitely affects bass power and depth.
Jitter is its own issue in the world of computer audio.
I wish there was more focus by everyone in audio on impedance matching to help audiophiles not waste money on quality gear that just won't work well together.
Reviewers, manufacturers, dealers, and audiophiles need to communicate more in these terms. Don't get me started!! You can do your due diligence, in research, which I have done. But it took time, money and self-education to face the realty about impedance matching of components. You must sometimes contact manufacturers because they often don't publish the input and output impedance specs you need to know before you buy. Those specs should always be published. Unfortunately, we don't get to hear a new addition to our system in our system before we buy, especially on the used market.
Sorry for my long rant!