My recommendation for a world class dac would be the Mola Mola designed by Bruno Putzeys from the ground up using their own discrete dac chip. The claim is that the design totally isolates jitter.
The dac is only available at this time incorporated into their preamp. Sometime early next year a stand alone version will be available. Cost including the preamp is £11,000. The preamp can also come with a phono stage if required as an optional extra.