DACs absolutely make a difference.
I've used solid state DACs and tube DACs and I much preferred the tube it just sounded more natural to me although I do understand that tubes do colour the sound and again sound is something that is completely subjective and people like what they like.
You have people who just want bass bass bass. It doesn't matter if you give them the best source material, the best source feed, the best DAC and the best amp if the output isn't all bass they will think it sounds crap.
I've tested and owned DACs randing from a few quid all they way up to £800. Yes there is a substantial difference but the sweet spot is around the £100-£200 mark and after that your paying for minor improvements. The max I'd spend is £200-£300 and I'd buy from schiit they are very high quality and spec for the money.
https://www.schiit.co.uk/dacs
Again how good your ears are at listening is a big variable. I can hear sounds others cannot and can hear my CCTV NVR fan from several rooms away. I can also hear a humming noise from my Dyson fan from the other side of the room when it's off and in standby. Others cannot hear either of these sounds even with good hearing. So someone might think someone is talking rubbish but the truth is their hearing is a lot better than yours.