This kind of article is there just to increase traffic and discussion in the forums.
The same guy wrote a 12k$ DAC review recently with the opposite conclusion. Don't buy a 200$dac if you have a high end system...
https://hometheaterhifi.com/reviews/dac/emm-labs-ma3i-digital-to-analog-converter-review/
His conclusions:
The EMM Labs MA3i D/A Converter is a superb electrical engineering accomplishment. Its standout feature is vanishingly low harmonic distortion. Remember, though, what gets to the speakers is limited by the highest distortion component in the signal chain, including the speakers, for that matter. If you obtain a DAC of this quality, you need to be sure your other components are worthy. And, if your other components are really high-end, don’t buy a $200 DAC.