I do not disagree with you regarding Jitter, it is measurable but apparently most of the measured amounts are not audible but undoubtably DACs do differ in how they sound which maybe attributed to other parts of their topology, implementation and design.
Unfortunately I differ from you regarding SQ. If a record is poorly recordered, mastered or just sounds crap it doesn't get played. Waste of money in my book. If I like the music enough I will either listen too it on Spotify or watch Youtube performances by the artist which are often better than the recorded album. In fact I have a friend who loves one artist but cannot listen to any of their recordings as he finds major issues with them but loves her live or studio recordings via Youtube. How lucky are we to have all these options in this day and age?
I cannot live with poor recordings they are a distraction from the music. Likewise I have been to many live concerts and because the mixing desk has screwed up the sound it has simply ruined the live experience for me on a number of occasions.