From my experience, the lowest cost high end DAC is the Schitt Yggi+. In my opinion, the very best one they have made was the Yggi+ OG. Unfortunately, they can no longer make it. The other 2 models they now have, the LIM and MIB are good but not as clean sounding as the OG (I own one). I owned the LIM but converted it to the MIB
I mention this because in 2 weeks Schitt is supposed to be rolling out the best DAC they have ever made, the Byggi. Currently, there is only 1 review of it on SBAF web site. There will be 2 Byggi’s at the Los Angeles CanJam in 2 weeks.
I am in the Schitt queue to convert my MIB to the Byggi. The OG competes with things like the Chord DAVE and Mola Mola Tambaqui. Cost ranges from $2200 to $3500.