I wouldn't go as far to say "anything", but certainly most. As long as a DAC with sufficient resolution and stable clock is being fed with enough bits, then yes.
If it’s all-digital and marketed to audiophiles, it’s a scam and/or absurd. You can’t improve upon bit-perfect. (Room calibration being a notable exception.)
If it’s all-digital and marketed to audiophiles, it’s a scam and/or absurd. You can’t improve upon bit-perfect. (Room calibration being a notable exception.)