Look at the success BorderPatrol has had with their DAC the SEi.
No it is not a giant killer but is is a darned good DAC and it measures for crap. But it sounds wonderful and it is simple….wish I never sold my SEi and since have bought 4 or 5 DACs that cost 10 times as much. Then I figured it out the others were soulless, measured well had all the lights and bells and whistles but no soul. Kind of like a Honda VFR a great motorcycle but no character or soul.
Sometimes more is less and sometimes less will sound better, but again that is subjective. I think at times how much we spend on thing like Audio Gear, Motorcycles and Cars is all ego. Then we go to the forums and say look at me, look what I bought my Ducati is better than your Honda, My QLN speakers are better than your Tektons (FACT), my Raven is better than your Primaluna.
Pure ego stroke and it is human nature to look for validation from our peers.
It is all subjectively objective.
Just my thoughts on it.
Have a great day Hockey Time.