Higher End DACs

I have a Linn DSM Selekt with the upgraded Katalyst DAC. Linn makes great components and they are generally upgradable.  You can get a lot of flexibility for the cost with the DMS.  That being said, I've listened to the DCS Bartok and for my ears, it was superior in sound reproduction and imaging. I was really impressed.  I debate about upgrading all the time.  BTW-there is a used Bartok for sale now on AG without the headphone amp.

I'd like to put in a plug to audition the Krell Vanguard DAC. I have the older Connect going into the stock Vanguard Integrated and it's just beautiful. I sold my Benchmark DAC3. Huge upgrade. 

Resonessence Mirus Pro Signature Ess sabre chip inventors are the makers. I haven’t heard anything under 25k top it. It retails for 8k 

@thelostdutchman i wonder how substantial the incremental gains are across the dcs line - ie Bartok to Rossini to Vivaldi?

ufguy73 raises and interesting question. How much difference rides on the FPGA program or DAC itself vs the quality of components (power supply, circuit design, etc) by manufacturer. PS Audio is a good example of continued refinement just based on software code. I personally think its still the combination of the sum parts of both system and components.