What is the most overlooked consideration?

+1 @jmera Reliability

@oberoniaomnia Absolutely. Also, feelings of inadequacy, FOMO, and blind faith and willful ignorance sometimes lurk in the background.

@bigkidz It sure helps to understand what's inside the case, but isn't auditioning the primary decision-making criteria here?

@devinplombier to bad you are not in the NYC area where we could show you so then you would know how to select a component then you can narrow down your decision-making.  To many people are just going from one manufacturer to another without knowing what makes sound.

Happy Listening.

i am sorry to say so and i apologize to said it to you, but you have no idea about acoustics power to modify the sound in all aspects...

 I do not say this to diminish the importance of picking a good dac....It is fundamental too ...As Acoustics is...

Nothing replace the mechanical (vibrations/resonance controls),or the electrical control, (Gounding,EMI protection,DC filterings) or acoustical controls of system/room.

The electrical controls dont replace the mechanical controls and neither replace acoustical controls...

No dac choice will improve a system in a bad room which speakers are badly vibrating and resonant and which no gear is properly grounded with no EMI protection and no filtering of DC....

But the most important factor is Acoustic control as the more powerful at the end of all ...

The perception of timbre can indeed be influenced by room acoustics—through reflections, absorptions, and resonances that may subtly enhance or diminish certain frequencies. However, these effects are generally minor compared to the intrinsic harmonic content of the sound produced by such components as a DAC or preamp.

from my recent experience: the effect of a hype. Some gear are so mediocre and yet they make the review round as the best thing since sliced bread and nobody wants to say The Emperor has no clothes.