Having owned a variety of top-tier DACs including MSB, Playback Design Merlot, Dreams Series, Aqua Acoustics, Lampizator models, Berkley, and custom-built tube R2R DACs from a Russian contact, I've also sampled and borrowed units from friends. Among them, the DCS stood out as one I struggled to enjoy. While the performance of others ranged from good to lacking, the Playback Design Dream Series shone as an exceptional DAC for solid-state setups. Yet, in my opinion, the pinnacle of audio excellence is achieved by Aries Cerat DACs, particularly the Ithaka and Kassandra LE Series, offering one of the most musical and captivating presentations I've ever encountered.