How much should I spend on a new DAC

@adg101 I’m glad you’re happy with your sound, but I’d suggest trying this R2R DAC, and if it’s not a big improvement just return it. My bet is it’ll be very interesting if nothing else, and my bet is you keep it. Like Wilson speakers it excels at 3D imaging/soundstage so could be some good synergy FWIW.  And I agree, get a streamer before looking at a DAC — it’s a total game changer. 
https://smile.amazon.com/Musician-Pegasus-Decoder-DSD1024-Amplifier/dp/B0891SPSWJ/ref=sr_1_1?crid=K4EGCAEP620D&keywords=musician%2BPegasus&qid=1674189817&sprefix=musician%2Bpegasus%2Caps%2C121&sr=8-1&th=1

I read all the hoopla about the r26 upon its release. Obviously this is Gustard's way to go with the flow as to not miss on any sales. I get it. However, in my system and room, the r2r ultimately did not give me the clarity that I get from my vinyl rig. The delta sigma is much closer to it. Whether that has to do with a lesser expensive r2r vs. a more expensive delta sigma, I don't know and don't need to find out at this point.

@baylinor Yes, but you compared your DAC to an R2R DAC that’s literally half the price and you think that’s apples to apples?  You’re happy and that’s fine, but don’t kid yourself that you’ve got something superior to an R2R DAC because you haven’t done a valid comparison.  Comparing your DAC, which is obviously a good DAC, to a DAC that’s half the price is just not a good benchmark to go by.   Compare it to an R26 and I’d love to hear your impressions.  The review I linked was a head-to-head comparison with your DAC and the R26 in the same system and the results weren’t close — the R26 was clearly superior in pretty much every way.  By all means be happy with your X26, but do not presume to use your apples-to-oranges comparison to extrapolate that your DAC is better than R2R DACs in the same price category.

I’m not up on Roon, but pretty sure the Innuos can be used as a Roon endpoint so there may still be a benefit.  Maybe someone else can chime in here?

@baylinor I know you like your X26, but with the Ares you’re comparing a lesser R2R DAC so not surprised you preferred your Gustard.  Here’s a review that directly compares the X26 to the Gustard R26 R2R DAC, which is a more fair comparison, and the reviewer has a clear preference for the latter and puts it in the top 5 of all DACs he’s heard regardless of price.

https://soundnews.net/sources/dacs/a-new-point-of-reference-gustard-r26-discrete-r-2r-ladder-dac-review/

Your biggest bottleneck is probably using the computer as your source, and adding a good streamer will make a huge improvement and probably more than upgrading your DAC.  That said, for around $3k you could add both this Innuos streamer and Gustard DAC and you’ll be in a whole new world of performance.  Also, ditch Tidal and give Qobuz a try. 
https://www.tweekgeek.com/pulsemini/

https://smile.amazon.com/Gustard-R26-Discrete-R2R-DAC/dp/B0BDLKRK65/ref=sr_1_3?crid=2IZRXCIMZZSJL&keywords=gustard+r26+dac&qid=1674179512&sprefix=Gustard%2Caps%2C200&sr=8-3

Just my $0.02 FWIW, and best of luck.