Best tube dac available?

I could throw my 2 cents in for a Space Tech Labs DAC-
DA64XT Super. Not as expensive as those heavy hitters,
but four very large Tubes on Balanced Analog out with
large Power Rectifying Tube. Upgrade path to STR-104
external Super Rectifier with really huge Tubes. STL will
design it to personally match your preferences, and the
rest of your System. Opportunity to have DAC designed
particularly around your needs. Does wonders for Redbook.
Just an alternative suggestion.

Ten grand for a CF DAC-040 Non-0versampling DAC? One that
is very succeptible to the Transport used-(No reflection
on the very good sound of NOS DAC's). Kind of hard to take
advantage of High Rez. Downloads- should you ever have a
change of heart. Not sure if production of current CD's
will remain stable-rumors abound! Alot of money for the risk-all that I am saying. I am out of here!

Solid State DAC's certainly test better- no arguement!
It is usually the Analog Output Stage and/or Rectifier
that is Tubed on a Tube DAC. Listening is the same
subjective arguement that has been the bane of Audio
ever since Solid State first challenged Tubed Equipment.
There are some things that Tubes do better, others that
Solid State does better! Some try to capture a little of
both! The BEST Solid State Devices might be stratospherically beyond the budget of many. Tubed Version
that might get you 95% of the way there at 2/3rds cost,
might be ticket for many. Talking of the heaviest Iorn
Solid State out there- of course there are expensive Tubed
Units as well.