DAC - DCS Bartok or the new Berkeley Alpha DAC 3

I’m sorry if this offends anyone, but I will never understand how some of you spend tens of thousands of dollars on glorified networking equipment (e.g. a streamer)

Good discussion. I use network equipment to stream, and the dedicated audio streamers sound better in my limited experience. 

I use an Esoteric K-01XD with a FPGA-based sigma alpha DAC ("master discrete") like the N-01XD because I like to spin disks. I have owned a DCS Vivaldi One and a DCS Bartok. In this comparison, most folks prefer the DCS systems because they are capable of filtering the sound to produce something "warmer", but I prefer more analytical sources that are modulated downstream (Luxman->ARC->Wilson). 

I know this may drive the OP nuts, but I have to recommend that you need to listen to the DACs and streamers for yourself to make these judgements. There is no such thing as the best sounding product components in this domain - listeners differ in what they enjoy most in terms of reproduced music and which audio characteristics they enjoy best. 

Accountants don’t make for good audiophiles :)

as for a streamer / DAC, would take the SimAudio 780D over anything mentioned thus far. 

With the quality and cost of DACs that you are considering, I would opt for a much higher quality streamer than Bluesound... Perhaps   something like Aurender, Auralic, HiFi Rose ???  Bluesound represents spectacular value but it is also considered more of an entry level unit.  All depends on your streaming service provider too...  GOOD LUCK !

@gerryah930

How does the Esoteric sound compare to DCS, ARC in your opinion?