Earlier quoted context omitted.
this is because nobody who talks of DACS means just the DAC circuit, it means the whole unit. like where you talk about your phone you actually mean pocket computer, but it's too long to say.
True, but plenty chase specs like sample rate (beyond 96 kHz) and bit depth (beyond 24) that have no practical benefit beyond the DAC circuit.
You're right. In serious audio world these numbers are kind of like saying "64-bit CPU". Other stuff like power is much more important. Someone could make big bucks advertising that if there was a catchy way to do it