Skip the DAC. Who needs $50k DAC while $2k player (SACD, FLAC player, streamer) sounds like below. Alex/Wavetouch audio
Is it possible to find a good DAC for under $50, 000?
Apparently, the good folks at The Absolute Sound have you covered.
https://www.youtube.com/watch?v=nItR8Z6CCWE
(Audiophiles are never going to shed their out of touch reputation with journalism like this. I'm sorry, but it's just so tone deaf.)