I don’t totally let measurements dictate results for many are way out of the Sonic capability of humans , that is what audio science review does saying a $800 Topping i dac with a delta sigma Sabre dac chip iis better because it has bettered
measurements then several R2R ladder dacs totally untrue these R2R dacs sound more natural look at the classic 1704K Multibit dac chip that was a Bur Brown standard for years until they stopped making it..
iits like a good solid state amp is going to measure better then a good vacuum tube amp
but many people prefer the tube amps .I have decades in Audio ,have owned a Audio store and now semi retired and go out of state to many audio get togethers and shoot outs , it’s all in the design implementation ,Listen first, lots of good designs out there for every budget.