I think it is a very safe bet that ARC's DAC module will deliver top level performance. Remember that without the power supply, output stage, and casework to expend resources/cost/labor upon, ARC can devote a much greater percentage of that cost to the DAC itself. ARC's past DAC's have been state of the art so....
It won't be up to the level of their stand-alone DAC's but likely not far off.