I use the DACs built into Hypex FA-series Ncore plate amps. Because those preamp/DSP/amps do it all in one unit (per stereo channel), are built into a a pair of OB-subs (one plate mounted in each). Allows active crossover and filtering of main speakers and subs while minimizing gear/racks/cables. DIY lifestyle system leaving only the sources visible. Also relatively inexpensive, leaving budget for other things that have greater impact - for me, room acoustics.
If you're dead-set on the best DAC, follow along with Gabster (YouTube) and build your own ultra-capacitor based unit.