IMO differing DAC hardware implementation will favor either PCM or DSD. Enough that people notice. In my previous Bricasti had 2 separate decoding paths, one for PCM, the other for DSD. I preferred the DSD path enough to have all my files transcoded to DSD, by Roon, before getting to the DAC.
In general, most delta/sigma chips sound different to the R2R implementations. (R2R can be on a chip, or done discretly) Both can be further influenced by the output circuitry. And, different people will prefer different flavors.
My current MSB DAC does not favor one over the other, so I have minimized any manipulation of sound by Roon, or the DAC, and just send the original files.
Being 66, and growing up with Vinyl, and FM as sources, there is still magic in the sound of vinyl to me. Whether it’s just the original recording resonating in my brain with memories, or the RIAA correction flavor, or just the comforting ritual of choosing a record, handling the sleeve, placing and cleaning the record, listening with enough engagement to lift the arm when that side ends.
My DAC comes really, really, close, paired with a tubed pre-amp. With my recent move, there was a distinct possibility that I would not have room for the vinyl. (The vinyl system is alive and well)