I liked the Gustard R26 better than any delta sigmas for almost all the music to which I listen. I just change from fast to slow depending on the type of music the track represents (ie more acoustical=slow vs heavy metal or electronica=fast)
If you can, a/b the r26 and x26. I can’t see you being let down by either.
(Gustard seems to make a very good dac line without breaking the bank)