While on the topic of the best measured dac ever. Benchmark designer made the Benchmark Dac 1 and for years he insisted it’s the best dac. It cannot be improved further.
But people did not like the Dac 1. Some years later, the Dac 2 was released.
Been there, done that. Had DAC3B. One of the least engaging DACs I’ve owned. My prior two dacs and subsequent two dacs after the Benchmark DAC3B all measured worse, and they all sounded more engaging, more fun to listen to. What’s being measured and what is being suppressed and filtered out does not always correlate for me in translation to good sound,