The problem with the audiophile industry is you can *measure* a lot of things and prove they are better with a 10 grand oscilloscope. But that is so far beyond the human level of hearing it's unreal. Time and time again scientists have proven it with AB and ABX tests, people just cannot tell the difference, even trained ears.
The most pointless part of any audio system when it comes to spending money is the DAC. 99.9% of music is recorded at 44.1khz because that is all you need to convert a 22khz (the very upper limit of the best human hearing) analogue wave to digital.
"The Nyquist Theorem states that in order to adequately reproduce a signal it should be periodically sampled at a rate that is 2X the highest frequency you wish to record."
There are DACs now that are 768Khz and 32bit. Yes okay there is a very small amount of 192khz 24bit music, but it is few and far between. And still, a 768khz 32bit DAC gives you no advantage over a 192khz 24bit DAC for playing music. It's just bullshit.
The funny thing is someone took a $50k piece of scientific audio measuring equipment, and they showed a $9 Apple Lightning to 3.5mm cable produced a almost perfectly flat and perfectly balanced output from to 10hz to 21khz.
https://www.kenrockwell.com/apple/lightning-adapter-audio-quality.htm
And yet people will still go and buy $2000 DACs and claim they sound better. The only exception is when you start getting tubes. They do sound different - because they have way higher distortion, and apparently it sounds good to some people...
Yes you need a basic level of quality. But the DAC in any smartphone is good enough for even the highest end system, and if you have hard to drive headphones then you need to pay a few hundred bucks for something that can output a good couple of watts. But that's about it.