Is it really that relevant wether or not an Amiga can compete with modern PC audio hardware which is 25 years newer and leans heavily on technologies which where either not available at all or not available for any reasonable cost back in 1985?
Of course we have better audio these days. And no, that is not at all relevant when looking at the Amiga audio out quality. It'd be much more interesting to know how it compares to audio produced back in the day by PC's and such and much less in current day high end studio performance.
The Amiga is not a high end audio device. Then again, neither was a PC back in the 90's (I'm pretty sure Soundblasters where actually quite a bit worse in the actually produced signal to noise ratio department until the AWE32*), so again why is this relevant at all?
*) as opposed to the stats on the box, which never held to any serious scrutiny.
If we're going to compare DAC performance, it should be done fairly - compare it to other DAC's from the 1980's, available for similar prices as Paula (i.e. a few dollars max). Comparing the Amiga against high end audio stuff is hardly fair (and outright silly when doing so against stuff from 2016!) and doing so does make it seem like the goal is to make the Amiga look bad (IMHO anyway).