What is typical input impedance of a 110ohm digital input of a DAC?

It will be 110 ohms differential. Its a high speed interface so the load has to match the source to prevent reflections (this is difference between high speed / RF signals and low speed like audio (where the signal wavelength is much greater than the cable length). I suspect these digital signals have bandwidth down to DC so it will be a flat 110 ohms across all frequencies - however some digital encodings are DC-free and thus can be transformer-coupled as mentioned.

110 ohms is the characteristic impedance of many twisted-pair cables.