That’s the part stated as fact, that no one could tell a difference since you couldn’t.
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It’s great to find ways to save money in this hobby considering how much everything costs. 
Unfortunately for me, the more I’ve spent on the chain, the more enjoyable my headphones have become so it’s difficult for me to move back. 
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I’ve always found, that is not the cost % as much as the compatibility of equipment and the sound one hears. If at all possible, demoing products sure beats spending hard earned dollars for something that’s not required or doesn’t give you that “wow” for the dollars spent.
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I agree. You don’t always get what you pay for. It’s sometimes effective to designate certain equipment as anchors in one’s system, and then build around those to achieve an optimal system as a whole.
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Someone can tell the purpose of the DAC