Higher End DACs

@ufguy73 My advice is to find your own way.

is there another brand or two you would otherwise start with - and why?

Not knowing you, I do not. I know what works for me. Does that translate to you, I have no idea.

I would expand your approach by looking at different implementations / design goals to get a better feel for which draws you in more.

It’s difficult to "break out" what a single component is doing within and for a system that one is unfamiliar with (i.e. at a dealer) so be careful in that regard. In other words, consider the entire system for perspective and comparative purposes; not just the DAC.

I have heard a Kalista Dreamplay Stream which was very good. I think it haa both streaming and dac and sells for about $20k.

If you go with the Esoteric streamer/dac the top of their line is the N-01XD. The older version is the N-01 they are built around different DAC's. The N01 uses an AKM 4497 chip which is a few years old AKM 's newest chip is the 4499. The N01XD uses what looks like a proprietary FPGA Esoteric developed, their Master Sound Discrete DAC. I have no idea which would sound better or the prices I happened  to notice the recently came out with this new piece might get a deal on the N-01. 

Cal3713 thanks for the info I have been wondering about the Matrix ElementX as it  is a one piece streamer/ dac. I use a benchmark dac3 now which some consider very neutral and not very engaging, they both use ESS chips,  which is what I look for I like the dac to not add anything, flat, neutral, no noise,  great measurements sounds good to me.

As far as streamers, you should give Innous a serious look.  Innous has streamers ranging from ~$1,200 Zen Mini MK3 to the Zenith Statement at ~$13,000.