While not as upfront as the differences there can be in amps, there are differences in DACs that make a noticeable change in sound quality. Have had a Schiit Bifrost (AKM4490 based), and while a competent DAC, the sound just doesn't pair right to me with any of my headphones (ESP950, TH-X00PH, HD700, M1060, SHP9500). Sound is just too sterile/slightly cold and overall a little lacking. Also have an Audioquest Dragonfly Red (Sabre ESS 9016 based), and while it has a little less detail and bass presence than the Bifrost out of the same amp (modded Gustard H10), it sounds more dynamic, lively, and EXTREMELY clean - much prefer it over the Bifrost, even if it is a technically overall worse DAC.
I've recently picked up a used Gustard X20U (balanced Sabre ES9018) and it has made my gear sound the best it ever has. Compared to the Bifrost, there is noticeably better detail, dynamics, speed, and fluidity with a smoother/warmer sound and better bass extension and presence. Especially apparent when using the Koss ESP950 or modded TH-X00PHs, much less so on the lower end SHP9500. If you have an electrostatic setup you will hear the differences each DAC brings. The used Gustard X20U is a noticeably different level of DAC that only cost me ~$150 more than the brand new Bifrost, and the sound it produces from my modded Gustard H10 amp into an HD6XX made me really appreciate that lovely headphone. It's one of the reasons I'm in on the HD58X drop - few VERY minor tuning things I wished changed on the HD6XX, which the HD58X appears to do.
Basically, I think I've found/confirmed my general preference in chipset for DACs in the Sabre based units I have: the AKM and BrownBurr chipsets of other units I have just aren't the same to me.