PS AUDIO DIRECT STREAM DAC OR DCS ROSSINI DAC

If it is within your budget, the Rossini is a better sounding DAC.

The PS Audio DS is good too but dCS digital is in another league albeit at a much higher price difference

This is the type of comparison that needs to be done in a direct A to B method.  In terms of perception,  pedigree, status and cost the DCS occupies a different class.   One thing I have  learned is that you must actually listen in order to assess the "true" sound quality of a component. There can be (sometimes) unexpected surprises and outcomes when this approach is taken. 
Charles 

I agree with previous two members, however if decoding of MQA file is any consideration then PS Audio DAC should be on top of audition list.

It would be worth inquiring with DCS if they have any plans to offer MQA decoding. The high Rez streaming (beyond 16bit/44.1kHZ) is in flux with the introduction of MQA streaming and suppliers on both sides, hardware and software are on their toes.

Sorry for the distraction, but at this price point you should expect nothing less that a full featured DAC that offers open architecture for future upgrades.

MQA is planned for Rossini, should be available soon. But also this is why buying a supported product is essential to have access to future updates
https://www.dcsltd.co.uk/support/are-you-planning-to-support-mqa/