"Best" if you ignore remote control capability. I don’t.
Great values in Highend Digital
I have had several very respectable dacs from a bunch of companies
ps audio top dac, Denafrips pontus-2 , Belcanto, Lampizator Amber3,
mojo audio , Had auditioned HoloSprings Top May dac, Meitner.
the best dac by a noticeable margin as a whole is the Brand New Denafrips Terminator-2, It has the same build as their $$ Terminator plus , theplus has even high specked parts , but at over $1500 more ,with that money just buy a Hermes clock , IS2 conversion I am told is the best and there are hdmi,as well as 2 Rj45 I2S ports the usb if much better then any off the shelf Xmos ,computer Audiophile was the only one to get it for review this is as good if not better then any $10k+ dac out there ,no dealer markup,and it is a tank around 42 lbs price is going up msybe $4-500 after the newyear for under $4500 a Steal and very important ,the vast majority of parts are from Japan or Europe. Even a Furutech Gold IEC very surprising for this R2R. Dac only 2 weeks old ,only 200 hours ,it will take roughly 400 hours to fully settle in.