Yes his statement is true of all PLCs but the A/D and D/A process is not carried out inside of the PLC or in a program in a PLC processor. Most PLCs have a module that is in the I/O rack that takes this burden off of the processor. The processor just passes a decimal word back and forth between the modules, depending on the direction of flow. PLC programs would become very cumbersome if you try and code the conversion process in the language of the processor. Now, that is true of all the ones I am familiar with, that does not include the odd one that will do nearly everything and anything!