If you after really care about how the DAC sounds and not math I would very much recommend finding an older used DAC. One that is very well built with a good analog output stage and an extremely robust power supply. At the end of the day those things make more of a difference than sampling rates. Not knowing your budget perusing the listings here a few things jump out.
https://www.audiogon.com/listings/da-converters-lector-digicode-2-24-multi-bit-r2r-dac-2017-10-10-di...
https://www.audiogon.com/listings/da-converters-free-shipping-230v-50-60hz-2017-09-30-digital
https://www.audiogon.com/listings/da-converters-audio-logic-model-34-tube-dac-d-a-converter-10040-20...
https://www.audiogon.com/listings/da-converters-museatex-bidat-dac-2017-10-11-digital
It really seems like the industry has turned into a bit of the "DAC of the month club" with everyone chasing whats new and "hot". There is a lot of value, and great sound, in older DACS. Good luck!
https://www.audiogon.com/listings/da-converters-lector-digicode-2-24-multi-bit-r2r-dac-2017-10-10-di...
https://www.audiogon.com/listings/da-converters-free-shipping-230v-50-60hz-2017-09-30-digital
https://www.audiogon.com/listings/da-converters-audio-logic-model-34-tube-dac-d-a-converter-10040-20...
https://www.audiogon.com/listings/da-converters-museatex-bidat-dac-2017-10-11-digital
It really seems like the industry has turned into a bit of the "DAC of the month club" with everyone chasing whats new and "hot". There is a lot of value, and great sound, in older DACS. Good luck!