PrimaLuna EVO 100 DAC

I have not heard the PL, but since the other commenters brought up some alternative options.... I just wanted to say that both myself and a reviewer compared the Lampizator Amber 3 and Audio Mirror Tubadour 3 SE.  We both preferred the AM.  That same reviewer (@teajay) also preferred the AM to an upgraded MHDT Orchid, as did another user on the site here (@kray).  

I would love to hear more about the PL dac too, but there doesn't seem to be a ton of chatter out there.  Hopefully some folks pitch in.

@nquery Totally true regarding system synergy, there's often no "best" out there.  No substitute to hearing components in your own system. Fortunately it's possible to get free demos of both the Amber and AM T3se (and many other dacs)...

@three_easy_payments I think a common review report for the Amber 3 is it's "dynamic energy", so if you've got a dark or sleepy system it could be a great fit. Smooth and holographic seem to be the most common terms reported for the audio mirror (se).