Pete is spot on, in the realm of digital-to-analog conversion, filters are an essential element for the reconstruction of the original analog signal from digital data. Without a filter, you cannot properly reproduce the original analog signal.
It’s math, not a subjective tone control decision.
Whether the filters are end-user selectable as in the case of dCS DACs, or not, as in the case of Chord DACs with its WTA filter, or PS Audio DS DACs with its passive transformer filter, or EMM Labs DACs with their “active adaptive reconstruction filter” for example, all DACs will have some kind of filter whether they advertise it or not.
There are no DACs without a filter of some kind at the output stage, with perhaps the exception of DAC designers who believe the human ear (or the Speaker) is the ultimate low-pass filter. But I don’t know of any current implementation being sold in the market, probably sounds like crap when coupled with modern high-bandwidth Amps and Speakers
All this is not to be confused with choice of upsampling/Interpolation filters versus non-oversampling filter-less DACs. Related of course, but a different altogether
I wonder if the “tone control” filters you’re actually thinking of are analog filters applied to analog signals like in Preamps of yore