Hi,
Just my 2 cents and I am an importer/distributor for audio brands.
We have A/B tested slightly over 100 DAC's and approximately 30 different servers/streamers. The most overlooked part of digital is the actual set up. Running a separate router, upgraded connection from the router to the server/streamer and the digital cable from the DAC to the server/streamer.
In terms of DAC's, my personal favorite is the 130 lbs Aries Cerat Kassandra. However as a combination and at a much more realistic price point I really like the Rockna DAC's and matching Rockna Wavedream Net server/streamer. If I had to keep just 1 DAC for the remainder of my life it would be the Aries Cerat Kassandra paired with the Pink Faun 2.16 Ultra server/streamer.
There is lots of good digital product but it very difficult to find digital manufacturers that build both a server/streamer with the matching DAC and clock them together perfectly. I recommend that everybody buys their server/streamer first and then focuses on the DAC.
These are just my opinions so please be gentle and have a nice weekend.
Cheers,