The best tubeDAC available IMO is probably the Killer DAC from Australia. Put Siemens CCA grey-plate tubes in it and drive it with an Off-Ramp 5, fully optioned.
As for best SS DAC, the Overdrive SE was compared to several high-end DACs in this review last month:
http://www.audiostream.com/content/empirical-audio-overdrive-se-usb-dacpre
Nothing beat it.
Steve N.
Empirical Audio
As for best SS DAC, the Overdrive SE was compared to several high-end DACs in this review last month:
http://www.audiostream.com/content/empirical-audio-overdrive-se-usb-dacpre
Nothing beat it.
Steve N.
Empirical Audio