I find DACs have quite a difference but I couldn't necessarily tell you what was "better" i.e. more accurate and less noise in anything that is moderately well designed or better. Anything based off legacy Burr-Brown designs tends to have what I call a "90s sound" for want of a better way to describe it - some call it warm but it isn't really - kind of slightly dark, smoothed (without necessarily losing detail) sound whereas for instance ESS based DACs tend to be slightly bright, brittle with a more clinical sound. A lot then depends on the circuitry around them - PCM and CS, etc. DACs with cheap and cheerful general purpose capacitors, etc. tend to sound dull even when they test well synthetically and have high SNR, etc. performance.
It isn't necessarily about the cost of them - for a lot of people it will be subjective based on what distortion sounds more agreeable to them.
It isn't necessarily about the cost of them - for a lot of people it will be subjective based on what distortion sounds more agreeable to them.