I don't know about best, but I can say this:
I have yet to hear another digital front end that sounds as liquid, as analog, as musical, as my NOS, tubed, Audio Note DAC 4.1 fed computer files. I have heard only 1 or 2 analog systems that I'd say sounded "about" as musical.
fwiw, I've been a musician for 34 years on a variety of instruments so I'm extremely familiar with the natural prat and timbre of real instruments and live performance.
I have yet to hear another digital front end that sounds as liquid, as analog, as musical, as my NOS, tubed, Audio Note DAC 4.1 fed computer files. I have heard only 1 or 2 analog systems that I'd say sounded "about" as musical.
fwiw, I've been a musician for 34 years on a variety of instruments so I'm extremely familiar with the natural prat and timbre of real instruments and live performance.