A lot. Just because it's 1's and 0's doesn't mean that there aren't gains to be made in the way the sound is processed. The DAC can make a huge difference, plus there are other technologies in some of these that assist with room optimization.
But you have to have the remainder of the system at a level to hear the difference, and of course as you go up the food chain there are diminishing returns. For me this is more relevant for high end 2 channel systems, than for a blended system that you watch movies with and also use for music.
Cheers, Al
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