If you want just a dac and not willing to do any mod, the current best value/quality you like (dynamic w/ wide sound stage) below $3500 is gustard x22.
However, i found the best purchase i made in past a few years is oppo 205. It is perfect as a network player, disk player, cd/Dvd player and best dac under $$4000(after simple power supply mod) using balanced output. Every time i listning
Four seasons in dsd128, i can not help waving with the rythem.
This oppo 205 designe is what a highend digital frontend suppose to be done, it makes use of lm Ic in i/van and buffer stage,which is better than those discret solid state design.
I can advise you how to mod 205 with minimum effort.