@simao I have tested dozens of DACs ranging from the Khadas Tone 2 up to the dCS Rossini w/ Clock.
All DACs are a trade off between detail, image size (height/width) and depth. Almost all of these DACs offer some coloration or interpretation of how music is supposed to sound. There is not a linear relationship from a pricing stand point but ultimately, generally the higher the price the less compromise between these three factors. This holds in broad terms when you consider units in different price clusters but individual results will vary.
You have to get into the details of each product in terms of comparisons