The best I've heard is the Wadax Reference in Mike Lavigne's system, and prior to that, the MSB Select 2.
In my System, the Rockna Wavedream Signature was a huge step up from all DACs I had heard previously.
Both Mike's digital and mine make me feel that from a sound quality standpoint, I could easily live without vinyl. I don't think I'll ever step away from vinyl though, as for me it is a much more involving experience.
I was frankly quite anxious about hearing the Wavedream for the first time as I thought my digital was already really good and I really stretched my budget to acquire it. I was afraid there wouldn't be much difference.
Thankfully, the differences were immediately and dramatically noticeable. Dynamics in particular were in another league, the music was so much fuller and vibrant, but things like detail, neutrality, and soundstage also improved noticeably.
All digital is not the same.