Smartest man? No, but I appear to be one of the only people who acts like an adult @arafiq, as once again, your post is all about discrediting me, not addressing point by point or at all really my argument. Same tired points in a tireless need to discredit because you cannot address the topic properly.
I would not claim to be the smartest man in this thread, but based purely on the observation of what has been written, I appear to have by far the most actual knowledge of DACs, how they are designed, how they work, what impacts performance, what does not, how they truly behave in systems, not how I think they behave or have been told they behave. That's not from Wikipedia either. Have you ever injected various levels of jitter into a DAC to see what happens and both measured AND listened? I have. The op was looking for an informed opinion on what he experienced. I gave him one. Have you ever tried a $99 DAC (I would suggest $200 for a nice case) connected to a low cost USB isolator with basic linear power supply and compared that to a $10,000 DAC designed to accurately replicate a signal. More likely you accuse others of what you are guilty of.
I have been quite clear that many high priced DACs are designed with a specific sonic signature targeting personal preference, not to accurately reproduce the waveform. I have no qualms, and am quite supportive of this pursuit, but I will take issue when said supplier that does that claims "improved accuracy". I am totally with @lalitk on this point that sound preference (lets not use quality) is the most important thing.
On the other hand, many high end DACs are statement pieces that may have slightly better measured performance, though inaudible. If someone has the money to buy one, or doesn't and still does, again I have no issue. Do I take issue with companies that claim they are "technically superior" but don't back it up, and when put to the test fail, I do, and I would hope others do as well. That is not ethical.
The op was right, this thread ended 1.5 pages ago. Unfortunately the outrage has not.