The neutral thing is hard… it is so associated with flat measured it gets the rap of meaning lean.
So, for example, I owned a Audio Research Reference CD9 / DAC. If I characterize it’s sound, I would say it is detailed, warm and natural sounding. The reality is, tonally it makes music that sounds exactly like what I hear in the wild (real acoustic instruments as in the symphony and jazz venues). But I would not refer to it as neutral as I think people would think analytical.
I had a Berkeley Alpha Reference 3 DAC ($22K) to which I compared my ARC DAC. The difference was absolutely minuscule… but the ARC, was ever so slightly warmer and more natural. So both should be called neutral… but, I wouldn’t dare as once again conjure the feeling I would be calling them lean.
also I helped choose a DAC for a friend and we got him a Yggdrasil. The generality is that it sound quality is competitive with DACs of roughly twice the cost… which puts it in the $5K competitive range. I also ended up buying a Gungnir for my office system. Hate the name (Schiit) but in the budget category they are really good values.