Isn't tube amp going to smooth out signal from internal DAC (e.g. Onkyo receiver) more or less the same way as a signal from dedicated DAC (e.g. non-oversampling DAC
No, not if I understand what you are trying to say correctly. Let's see if I do.......
If you are saying that an integrated tube amp will smooth out a bad sounding DAC (like one inside a cheap cd player) then I would say
no. A tube amp will amplify the bad CD player much the same as a similar quality solid state amp would. Bad sound in, bad sound out.
If you are saying that a non-oversampling DAC will generally "smooth out" digital sound, so sending it to a tube amp will make it too smooth, then I would also say no. A good NOS DAC should actually give you more detail where the detail matters. That would be where the music lives.

So use a nos DAC with your favorite tube amp!

My only concern with some of the low price NOS DACs going into an integrated amp would be the output voltage level. Make sure it's at least two volts or make sure that your integrated amp has plenty of gain. (The Constantine is probably close enough. I have one and it works pretty well.)