Higher End DACs


I am looking for a DAC (potentially streamer&DAC) to be paired in a mcintosh system (c1100/611). Its my first foray into digital streaming and I have no need for a CD player.

I see a lot of love for Esoteric, however, most seems to be around their transports? Are they not as renowned for pure digital streaming and/or standalone DACs? I see DCS (for instance) often referenced for standalone DACs - how does Esoteric compare?
ufguy73
Roon seriously exaggerates the CPU they need, so long as you aren’t resampling to DSD.

I use an AMD A 10 78xx and with several EQ functions engaged it barely gets to 4% CPU utilization. Even PCM upsampling is negligible.
@erik_squires, Currently no DAC being used.

"Its my first foray into digital streaming and I have no need for a CD player." OP
+1 to @lalitk 's advice and perspective on his post re. this >

“I would be curious what ’level’ of DAC would you say is commensurate with my general Mcintosh system of c1100/611 and B&W 800 d3 speakers?

is the MSB line/T+A 3100 overkill? is it the next step up that would be lost in my current system, above?”