I agree with the Benchmark comments. Owned the DAC 3 and found it cold and clinical. More than the D to A conversion the DAC needs a clean Analog output. That’s what separates the best from the good.
Is there any such thing as a bad sounding DAC these days?
I think the problem of DAC for quality audio has been pretty much universally solved. Not to say all DACs are equal, they aren’t, but do any that really matter these days not sound “good”?