IMO there are many variables that have impact on the sound. I am a transport spinner and many of the DACs reviewed or heard will sound different with a different transport. I don't know what $14K DAC was compared to a $2K DAC that was equal, better or close, I find hard to believe but that comes down to the design of the component. If you understand design, then you can understand if the price is worth it or not. Is a $20K cable worth $20K? Does that cable have as big of impact on the sound?
Reviews are nice to read but overall to me I only want to hear something in my system and make my own judgement.
Many recent comments about some DACs did not work out for me when I heard them. The DACs that were reviewed or recommended that were considered good, were nothing special to my ears. Good OK, but no giant killers that I heard. Maybe good values for the money but that was all I heard. You can buy older DACs and upgrade a few parts and have better values and provide better sound IMO for a lot less also.
Happy Listening