Interesting coincidence—I was looking more or less into the same thing, just after the holidays. I auditioned the reported "cream" of DAC-dom, listening to large orchestral & opera, blues, & rock.
Conclusions: at your level, you are looking at the following,
---------TOP tier
- Ideon Absolute DAC (if possible, get their full "absolute" set, with the re-clocker (absolute Time) & absolute Streamer— if not, don’t skimp on the "Time")
- MSB Select (if you can go that high, if not the cheaper two-box model—but IMO the difference ain’t subtle)* DCS Vivaldi (dac alone)
-------- Outstanding, but not in the same league (IMO, etc):
- Berkley Alpha reference
- Totaldac* Lampi Pacific
- MSB Ref
Of these, the Ideon Absolute digital front end combo was by far the most musically cogent, both using their own server & an "Extreme" (by SGM). It was like re-living the experience years ago, listening to A Parsons "Fall of the House of Usher" on a Goldmund Reference TT with a Goldfinger cartridge played thru an FM Acoustics phono...
On its own (i.e. without the "Time") the Absolute seemed to put forth the highest level of dynamic energy-visceral impact of the lot while retaining the refinement and detail at both frequency extremes. The Select retained the detail & the refinement offering a more laid-back presentation.
Both of these repeatedly sounded in a league of their own, suddenly making me forget the digital medium altogether. If anything, certain hi-res files sounded pleasingly analogue with more dynamic impact, low-end energy & high-end detail (note: from both new and OLD master-tapes!!!)
By comparison, the Vivaldi sounded a tad less refined (i.e. there was a suspicion of harshness & maybe somewhat less detail...). Note: I never auditioned their full combo, hence the inclusion in the "TOP" list.
I am not challenging the outstanding quality of many other devices out there-just reporting my experience.
