Great DACs will always cost more,
I have had a fair amount of experience recently with a couple of budget DACs (Schiit Gungnir and Yggdrasil), versus some $5K and several $10K, and a couple of $20K DACs. No comparison. Will likely remain that way for at least a couple decades.
To be clear, no one is arguing that the more you spend, the better the Dac, (or any other equipment) is.
Really? There are zillions of reviews and when they compare the item to something less expensive it sounds better but not as good as something higher priced. It's the nature of the business in audio and every other industry.