Why would a DAC sound better?

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Skylark

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Granted I'm comparing a R700 USB DAC , the well respected(for its price) behringer Uca202 to a R3000 USB sound card.
The stereo separation/soundscape is wider/airy and things are better seperated, bass sounds rounder and nice and fleshy compared to what is rather anemic bass from the behringer.

The behringer has been tested in reviews and the DAC output is supposed too measure flat etc so is it the analogue preamps that are a touch crappy?
 

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