DCS never was top 16-bit digital. It has better publicity, more BS-presents in the audio propaganda but performance wise it sit somewhere at the very mediocre Wadia-Levinson level. As usually, it has that glitzy but dry impressiveness meant to electrify a typical audiophile with its taste of pterodactyl. In particularly DCS DACs works miserably when they do upsampling
If you looking at the top 16-bit performance (and I am taking about the out of box commercially available units without going into a world of the custom built DACs) then you might find interesting some older DB technology DAC (I think it is 924). Also, the new Waiss Media sounds pretty promising
