Absolutely it can be a source, or at least in the sense that I use bluetooth Amazon HD as a source straight from my phone with the ifi Zen One signature DAC. The sound quality is so good I don’t feel the need to get a dedicated streamer. By the way, what is “mullet” system? Or has someone already explained somewhere else in this thread?
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I wouldn’t call any electronics from Chord cheap … but something like this ifi could replace my Unitiqute which acts as a DAC from my BluRay and Sky Box.
This looks as if it could it snugly onto the Sky Box while I free up some room
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Small head big tail… think 80s hair.
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A french humorist , Coluche, was laughing about cleaning products advertisings for washing machines. He said « that product is so fantastic that it washes our clothes more white than white « . And then he said « more white than white is grey « .
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Got to get those clicks ? Allo, Allo ? What does it mean ?
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Whilst that was intended as humour, it would have been closer to reality to have said blue not grey! A bluish white looks whiter than a yellowish white. My understanding is that “whiter than white” with washing powders arose from the inclusion of optical brighteners, chemicals that fluoresce giving a slight glow in the ultraviolet light that is present in daylight - actually fluorescing blue though that isn’t usually evident to the naked eye.
So the best DACs might not just do night and day differences, but night and supernova day…
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Traffic to his website 
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This is the one. This little wonder has to be heard to be believed - best £350 I’ve ever spent in audio.
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Pluperfect.
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My next DAC will be something cheap and cheerful from a manufacturer like iFi or Topping. I have a sneaky suspicion that these will sound just as good (and in some cases better) than ones from high-end audio manufacturers.
I’m still trying to work out whether this will be a good thing or a bad thing. My confirmation bias doesn’t know which way to swing on this 
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I love the idea of a Topping E70 (c.£300) into my ATC SM40 actives (£7,750) - a super mullet!
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But better than perfect doesn’t exist….the reason I was pointing the ridiculous of some reviews.
Don’t know what connections you need.
But take a look at the Khadas Tone 1 DAC.
Good value for money.
DG…
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This topping dac reminds me the chord Hugo hysteria some years ago, some were saying that it was better vs Nd555 . The hysteria finished by running out of steam.
10 years ago it was the Lavry wagon .
It’s certainly something I cod loin to enjoy.
Why? (Not saying they won’t, as the possibility exists, but why do you think they will?)
On a more general note, the differences between DACs and how audible any differences may depend at least to some extent on the quality of the amp and speakers (or headphones) they feed, and on the room - the latter is often forgotten, but near reflections from side walls, and ceiling, floor, and wall behind listening position can significantly muddle the sound if the surfaces are reflective.
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Error typing ?
A few reasons. Firstly, having listened to quite a few DACs the differences between the “good” ones seems quite nuanced - more different than better/worse. Secondly, the audio measurements (noise, distortion etc.) being achieved by many of the newer DACs is outstanding (beyond what the human ear can discern) and in many cases has little correlation to the price (ie cheap DACs outperforming more expensive ones). Thirdly, there is so little science and so much marketing guff written by hi-fi magazines and many manufacturers that I find myself becoming very sceptical - it has a whiff of desperation!
This is all idle specuation, but I will eventually buy one of these cheaper DACs to hear the difference for myself.
I’m certainly forming the view with digital that the source is much less important than with analogue sources.
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Dad joke, Monday one at that 
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Cod loin is probably tasty…
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