I went with a FPGA dac for many reasons:
* it’s software based so you aren’t locked in with todays technology. Try adding MQA support to a dac that didn’t come with it from day 1, it’s almost impossible.
* the designer/software writer of the dac can update the software of the dac that can give you better sq with every release.
The hardware technology of the dac does make a difference since I only use Ethernet or i2s inputs, the only inputs that sound any good