The best DAC I have heard is the MSB Select. I have not heard the Nagra, Wadax or Playback designs. I have heard all the others mentioned in this thread and it is not even close to my ears.
Both MSB and DCS frequently introduce new models at such a rapid pace that it leads to a depreciation of their second-hand markets. This constant influx of new releases creates a perpetual cycle where buyers feel compelled to constantly upgrade, never quite reaching satisfaction. However, the allure of owning prestigious equipment remains a significant driving force behind their purchases.
DCS, known for being ahead of its time in the past, leaned heavily towards analytical precision at the expense of musicality. This single-minded focus on transparency inadvertently led to a loss of emotional depth in the sound, resulting in a somewhat hollow and overly sharp listening experience.
In an attempt to retain customers who were seeking more musicality, DCS launched the APEX upgrade. Presently, they are developing a new DAC to compete with MSB's upcoming Cascade and their higher-priced DAC offerings. Despite their impressive technological advancements, both companies struggle to maintain long-term user satisfaction beyond the initial excitement of ownership.
My Weiss Helios is the best that I've heard. Unrivaled detail retrieval but not artificial sounding. It's completely musical and a soundstage that is deeper and laser etched.
I know it's good because I hear new things on familiar recording and I don't want to turn my system off even when it's way past bed time.
My analog chain is top level but the digital is mid level only. In my system, the best sounding DAC so far is the Teac NT-505. No surprise: it sounds better than my little Topping e30ii dac (at almost 10x the price). What IS a surprise, is that both DACs sound much better playing pure DSD with the volume disabled, compared to PCM with volume enabled.
After many years of reliable service, my AMR CD-77 CDP, with its anachronistic TDA 1541A DAC, finally stopped outputting sound. Not sure what the issue is, but repairs for it would be impractical. Thus, I decided to pick up another old-school DAC, a Levinson 360S with its 1704K DAC chip. I love the spaciousness, airy sound of these DACs from the early 2000s, and don't see myself ever getting any new upsampling or DSD DACs.
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