A Top DAC

The Lampizator Pacific is Exceptional in the way it presents music 
with dynamics,detail, and you ar3 there realism , and has the ability to be tuned to different brands to tubes to suit your system 
and having a tube rectified power supply adds it’s soundstage width and depth . Is something solid state just can’t match .

Lindermann is unreal DAC, Musicbook Source.

Check out the Thrax Audio DAC, it may be one of the best DAC's ever designed.  http://audio-union.com/audio-union/thrax-audio/maximinus/

Here are two top tier DACs I don't see mentioned above:
1. For $38,000:  http://www.theabsolutesound.com/articles/theory-application-elektroakustik-sdv-3100-hv-dacpreamplifier-and-pdt-3100-hv-cdsacd-transport/

2. For $65,000: https://www.nagraaudio.com/nagra-hd-dac-x/

Now we're getting somewhere. : )

Nice to see the nod to Thrax. 

Also consider:

- CEC DA O 3.0 which implements Thrax and MSB parts, etc.
- Aries Cerat.
- TotalDAC
- Metronome