I used a Primare SP 30 for years, and thought it would be tough to beat. It finally died, and I bought an Arcam AV 9 preamp-processor (used, for $700), and it sounds better than the SP 30. My Esoteric DV-60 uni-player went TU, and I bought a nice, used Arcam DV 139 uni-player, and it stomped all over what the Esoteric could do.
I would say yes, DACs have improved.
I would say yes, DACs have improved.