I use a Bespoke Built Valve Power Supply Regulated/ Valve Output DAC which has undergone Tube Rolling on the Output Valves. It performs in a manner that I am quite impressed with, but I do have a limited experience in such matters.
I have kept my 'ear to the ground' in relation to affordable Valve DAC's that are seeming to be worthy of being looked into further.
I think the DAC in the Link is worthy of a consideration, this is a Brand and Model not too commonly seen but is very well respected by those who have been introduced to it.