Best DAC?

Meitner ma3

I’ve had a Mark Levinson 360S for the last 18 years and it still sounds fine.

Brooklyn DAC for sure!!!. For sale now on EBay

The Holo May KTE dac is absolutely a unicorn at its price. I've owned Border Patrol, Benchmark, Denafrips Terminator, Rockna Wavelight, Mojo Audio Mystique Evo, and spent time with Bricasti M1SE, Dave+Mscaler, Berkeley Alpha Ref 2, Lampizator Pacific, MSB Select II and DCS Vivaldi Stack. The Holo May KTE is has a timing correctness and spooky real tonal quality that reminds me of the MSB Select II which is the best digital I've ever heard at any price. Don't get me wrong, it doesn't come to the Select II, but for its price it comes a hell of a lot closer than anything else.

There is a huge tradeoff between DACs in this price class in terms of soundstage vs. detail.  It really depends on what you want and what you prioritize.  I have been doing a boatload of DAC testing recently and I would put the Rockna Wavelight and Audiobyte HydraVox as my favorites sub $5k.  TT2 and M3 are $6K and $5.5K respectively.  The Rockna is soundstage centric while the Audiobyte is more detailed.  There are a ton of notes in this thread

https://forum.audiogon.com/discussions/dac-shootout-starts-this-weekend

In the end, system matching to achieve your taste preference is what is most important.  You can select the "best" and it may not be to your liking due to a mismatch or just that it is not your preference.