A used Esoteric is tremendous value. There is a used Esoteric X-03 on A’gon right now for $3,500:
In 2017 I bought a used Esoteric DV-50S for $900. It is now 18 years old and still going strong. Are there newer units that can best it? Absolutely! But not for $900.
I tested its DAC against my Denafrips Venus II. The Venus had a slight edge over the DV-50S. But it was very close.
YMMV.