I use a modified and expanded Yamaha A3000 sampler I bought in 1997 as a DAC because it is simply the best sounding piece digital conversion kit I have ever heard... A sampler is after all; a DAC on steroids.
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”?