Higher End DACs

I am looking for a DAC (potentially streamer&DAC) to be paired in a mcintosh system (c1100/611). Its my first foray into digital streaming and I have no need for a CD player.

I see a lot of love for Esoteric, however, most seems to be around their transports? Are they not as renowned for pure digital streaming and/or standalone DACs? I see DCS (for instance) often referenced for standalone DACs - how does Esoteric compare?
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As long as I live it will be very easy to outperform every single human on this planet in audio. I can bring each individual system to a much higher level than this person can reach by him or herself until this person dies!
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The MQA music is often very poorly recorded. I listen to them every single week when I look for new music. No audio format will ever give you a better result in the quality of the recording.

I also have a lot of DSD music on my modified Lumin L1  music server. But I even own 16 bit 44.1 kHz recordings which are even better than some good DSD recordings. I have some DSD512 recordings which are by far the best I own.

But still how a recording has been done, it far more important than the format. These days the quality of recodings is becoming worse, unfortunately. This is not a good thing.