When Will the DAC Singularity Be Reached?

Never. Quality components cost money. You can hear the difference with every pair of high quality resistors that you substitute. A simple volume control can be improved all the way to $1k parts cost. I know - I did it.

Quality costs. Period.

Whenever I hear amplifier companies touting GaN technology, I think "Fine Carinthian Leather". Purifi and Hypex don't seem to have a problem making amplifiers with almost unbelievable performance with regular transistors. I think many other companies have to use GaN because they don't have the technology to make a good amp without it. GaN is probably easier to market.

It seems I was grossly misunderstood by @othercrazycanuck in a very audiophile way.  Likely I did not express it well.

Revealing or not, I don't advocate listening through earphones to recordings that are engineered to sound like real musical events through loudspeakers.  It creates a surreal experience, not a naturally sounding one.

What I meant, though, is that audiophiles and critics whose experience with musical instruments is almost exclusively through loudspeakers, rather than with unamplified real instruments, are relatively more easily satisfied with cheap components.

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.

I propose their is a lot of changes on the Horizon, 'AI' is going to infiltrate every area of Industry.

As the Software that supports it, becomes more affordable, the trend will most likely be smaller producers will be buying into it.

With the Former information at hand resulting from AI already having been used for certain applications,

There is certainly going to be a New Reign of Interest for the Audio Devices and the Circuit Designs.