I myself have found that a good DAC is a good DAC is a good DAC. I've got two DACs on my desk at the moment: my old Asus Xonar U7 and my Schiit Modi Multibit. One is a good DAC, the other is a poor DAC.
U7: Sounds good, very noisy.
Modi: Sounds great, no perceivable noise.
Then, I have two DAPs that also work as USB DACs as well as a portable DAC/amp I now use at work. That's a total of five dedicated USB DACs. I can't hear a difference between four of them, only the U7 can be identified by my ear. Even my pricey Modi Multibit doesn't make even a tiny bit of difference to my ear. Note, I compare all DACs only in exclusive modes (WASAPI or ASIO as supported by the DAC) and only through the same amp and cables.
My best advice to anyone buying a DAC is to buy a good one, not a tiny cheap one, based on its features and the formats it supports. If it has a decent reputation, you can buy it with confidence. Amps are the hardware that will change your sound.
For anyone wondering, the U7 is still on my desk for use as a USB to digital coax convertor. It only introduces noise in the analog stage. I run the USB input on my Modi as my dedicated WASAPI device and the U7 for all other sounds through the coax input on the Modi.
Edit: spotted an incorrect model number.
Home Desk ~ MB 3.3 Portable • Questyle CMA400i (ASIO) • Sennheiser HD 660S (balanced) / Audeze EL-8 Closed Back / Fostex TR-X00 Ebony • Teac AI-101DA • Jamo C93 + Dayton Audio SUB-1000
Work Desk ~ MB 3.3 Portable / Tidal • SMSL SU-8 v2 • Nobsound NS-05P • THX AAA 789 • Sennheiser HD 58X (balanced)
OTG ~ FiiO M11 • Audiofly AF180 / B&O H6