I have an R26. Out of the box it was clearly superior to the Denafrips Pontus II 12th it replaced.
I haven't read the entire thread here, so unsure whether external clocking has been mentioned, but what the R26 offers over very few other DACs is its extensibility. Add a decent 10MHz clock to the R26 and it becomes a different beast. In fact I'd go as far as stating that I feel the most important part of any digital setup is the clocking. I have an AfterDark King OCXO feeding my R26, and an Innuos PhoenixUSB between my Innuos Zenith and the R26.
Add a clock with as low a measure of phase noise at the 10Hz offset as possible and you'll be knocked sideways. As I said, I have an AfterDark King, which has a sine output. If I was buying again I'd probably go the Mutec Ref10 Nano, which has square wave output, multiple of them, plus doesn't require an extra high quality LPS.
I'm so convinced of the importance of clocking that if I had an extra £5k to spend I could either upgrade my ATC SCM40 to the SCM50, or my Hegel H390 to the H600, or my King to the Mutec Ref10 SE120. I have a very strong feeling that the last of these would offer the best upgrade.