Smooth sounding DAC?

I'll quote some specifics:

1) Perpetual Technologies P-3A with Turbomod - very analog-like
2) Birdland Odeon-lite with mods - very close to P-3A in performance

Nothing I have tried comes close to these, including Audio Aero, AN, Electrocompaniet and even Meitner

Kora Hermes is a very well executed design and has exactly the characteristics that you're looking for. Audiomeca Enkianthus X is also very smooth, but doesn't offer you the flexibilty of the Kora.

Audio Logic MXL got my vote.

sean or audioengr.
Would you comment on why nonoversanpling DAC's suffer from diminished dynamics and softened transients. I thought the "softening" of transients was due to lack of ringing of the brickwall filter which causes much of the "digititis" we complain about. Why would dynamics be affected by a lack of brickwall filter?