From my medium technical understanding, the main concern with digital replay is jitter, which is largely a function of timing, followed distantly by sample rates.
A large culprit in jitter is a mismatch or misfit in the clock or something effecting timing, from hardware limitations to design issues to noise from various power sources.
Every truly resolving system I’ve heard had separate, but matched, streamer and ;DAC in a different box with an external or otherwise isolated clock.
Nagra, Lumin, Esoteric would be what I’d be looking at, probably Esoteric for all components.