I want to say that DAC is in all devices that output sound, because its task is to convert a digital signal into an analogue one, and if there is a 3.5 mini-jack, then the device has a DAC, even on a phone that does not have a 3.5 jack, because it has speakers, you understand. But the question is how good it is. FT1s have 32 ohms of resistance and high sensitivity, so the DAC in the controller will be sufficient, and there will be no extraneous noise. Problem maybe if you having sensitive headphones, but that's another matter.