Exactly what I was going to add, that DAC was decidedly not "low-end", though not top shelf/rarified air stuff either. Solid engineering combined with the cost efficiency of manufactured in Taiwan, and it sounds good too, even all these years later.
This also becomes a question of source material, if all one ever wanted to play were rips of 16-bit CDs, that DAC is plenty good enough, and that doesn't mean "best ever", just that it's more than adequate if you don't think you'll be investing in hi-rez digital content (or if your idea of hi-rez is actually vinyl).
Now true the hi-rez content is more easily accessible these days with the advent of streaming it via Qobuz, Tidal, Deezer, or Amazon HD, so there is no longer the huge barrier of making the investment all over again in buying the same music in hi-rez, now you can just rent it.
Even there, 16-bit is probably going to be "good enough" for most people, and that's coming from the DSD, DXD, 24/192 etc... guy.
That said, I also do not subscribe to the often spewed BS dogma that all Delta-Sigma DACs suck, that's inaccurate to say the least, yet another huge overgeneralization. I'll even go one step further and say the "all ESS Sabre-based DACs suck" proclamations are also pure BS, simply not true, it's all in the specific implementation.
