It's very difficult to make a recommendation because DACs are different. Most people focus on the digital (D) part of a DAC and forget that most of the sound character comes from the analog (A) part of the DAC. I've been designing and building DACs for a few years now, and it seems that most of the difference in DACs comes from the analog stage, and that makes DACs subjective depending on the person, system, room, source, etc.... DACs are like phono stages and speakers, it's a very subjective thing. The digital stuff can be messed with (jitter control and re-clockers), but it's much more subtle and doesn't always sound best.
I personally prefer the NOS (No Over Sampling) designed DACs since they have a natural , engaging presence. Most (if not all) of my music library is Apple Lossless, ripped from 16/44 CDs, so 24/96 and higher bit rates don't interest me much....yet. My three favorite DACs are the 47 Labs, Altmann Attraction and the Audio Sector (Peter Daniel). I'm also very impressed with the new Naim DAC. My picks lean more toward the "musical" side of sound, rather than the "technical". ;)
I personally prefer the NOS (No Over Sampling) designed DACs since they have a natural , engaging presence. Most (if not all) of my music library is Apple Lossless, ripped from 16/44 CDs, so 24/96 and higher bit rates don't interest me much....yet. My three favorite DACs are the 47 Labs, Altmann Attraction and the Audio Sector (Peter Daniel). I'm also very impressed with the new Naim DAC. My picks lean more toward the "musical" side of sound, rather than the "technical". ;)