This guy builds nice DACs , here are some myths according to Ben of Mojo Audio
https://www.mojo-audio.com/blog/7-myths-of-digital-audio-dispelled/
He does not subscribe to i2s being the end all be all of digital transfer .
Tube DAC with i2s input?
Hi all, I want to upgrade from my Pontus II which is a good DAC but I'm looking for better depth/dimension, separation and analog warmth. I recently added a Laiv uDDC to the Pontus and that improved things notably so I'd like to keep that option for a new tube DAC, however most I come across do not have i2s input. Any suggestions? Budget $4-6k thanks. - Rich