TAS. The magazine that told us when MQA was released that everyone’s DAC was now obsolete. They clearly cater to the one percenters, and that’s fine, but they are so disparaging of excellent and comparatively affordable equipment that I just find them not credible
If you have the $ and the ears that can detect the most minute of difference, then enjoy. From what I’ve heard of five figure DACs, the most performance is realized at the $5K range. From $5K to $15K one can squeeze maybe a smidge more, and above that one probably needs a system in the $500K range to detect any improvement.