Looking for recommendations for a 'warm' sounding DAC

@duckworp, I suffer from hyperacusis as well. Mine developed from a virus. I’ve gone thru many speakers and components so that I could listen to digital without issue.

I must ask, why are you using B&W’s which present such detail in the highs?
As far as a dac recommendation, I think you should try a NOS dac aka a r2r ladder DAC. There is no upsampling, it takes the native data stream and shapes it into a smooth waveform.
I own an Audio Note (all tube with no digital filters) which I purchased used. It presents
warm, non-fatiguing sonics.

Ather highly rated NOS dac is from MHDT.
Border Patrol is a Dac that has created a lot of buzz on the forums. It's NOS and uses a tube rectifier I believe.

I must ask, why are you using B&W’s

These are my old main system speakers which have moved to the secondary system.  My wife loves the compact and beautiful look of them. Sonically they are light on bass which is perfect as they are squashed in next to a cabinet and most other speakers would tend to boom.  I do agree that they can sparkle a little too much though. 

Understood. They are beautiful speakers.

I love my MHDT Labs Orchid.  I wouldn't call it exactly "warm", but revealing while being very neutral with no digital edge and easy to listen to.

An R2R DAC with tubes.  MHDT, Tubadour, or Border Patrol.