Perfection is easily defined in theory, and pretty easily in practice. It is the quality level above human hearing acuity. The good news is that with DACs that level is reached quite easily, and for fairly modest outlays. Quality wise, DACs are the most accurate part of the audio chain, so they deserve least attention.
Next down the quality pecking order are amplifiers, and then, much further down, loudspeakers (and cartridges).
Next down the quality pecking order are amplifiers, and then, much further down, loudspeakers (and cartridges).