There a fact to these DAC's no matter how much you spend they can only get so good. Yea there are a lot of details that make one sound good. However the bag is open on the that people that design them all know the same stuff. Ground, Timing, Data recovery, great low noise supplies, a great analog section, flexible butter Worth are Bessel filtering, Up sampling, and correlation or stacking. Paying to much does not get you any more but a weird name.
Get a Sonic Transporter and a Optical Redu you'll be glad you did.