I much prefer this pov: how little can I spend and still be happy with the SQ (obviously no DAC is going to "fix" any other problems in my system, including the room)? With current trends re: (mostly far east) DACs, I feel there's a change in price:performance. As such I'm focusing on a detailed, neutral performance from a DAC and getting the rest of what I want, downstream (processor and speakers - mine are all Active). There are some people who feel strongly that the more you pay for a DAC the better it is; I don't think that's true any more (certainly not from a price:benefit pov). I'm using Qobuz and have only found one MQA album there, so that's not a big deal; if it were, I'd probably investigate DACs that used separate processors to programmatically address that process.
This is ongoing for me, right now; I've got two DACs I'm looking at, and a third is on the way; I'll end up with one for the main system and a second for my PC. I've rejected the Bluesound Node (good reminder to myself to sell it) because of its analog output (my processor has a digital input limit of 24/96 and it would cost me approx. $4k to open that up, so I'll always use the analog out from a DAC) and software.
IIWM I'd start at the lower/middle ends of the newer well-reviewed DACs; pick your two best, return the lesser and see if the remaining one sounds/feels great - if not, use that as a base for the next product you'll test. For me it's like not letting perfect be the enemy of good. Best of luck.