Have to agree with those who are impressed with the Yggy - there are few DAC’s that sound any better, if any. Got the Yggy v2/OG (whatever) and it is superb in all respects.
But... it all depends upon what electronics and speakers you mate it with, what types of interfaces you use, and whether it’s burnt in and warm - once again... "synergy" makes all the difference.
And... I’ve also found that how a component "measures" is no indicator of how it sounds. In fact, many... if not... most components that measure well do not sound well... and... many... if not... most that do not measure well do not sound well.
Its all about the quality of the recording / engineering / harmonics / etc. that determines how good or poor a recording sounds with any set up. And... the type of music makes all the difference - if you're listening to rock, rap, electronic, etc., you will never be able to discern the differences in sound quality of components, no matter what components you're using.