There is no ’Best’, and really no way around trying to figure out what your own preferences are based on listening. Someone's "this DAC is overperforming over that DAC" comment need to be taken in context that their definition of overperforming may not be yours.
I currently own all three of below, and appreciate them all in their own way:
Chord 2Qute (predecessor to the Qutest, which likely is another level of improvement) - may daily driver in my ’main’ system of Naim 282/250/ATC19s because I love the balance between great insight while still feeling a certain drive and ’verve’ (sorry, terrible word) to the music that keeps my attention
Benchmark 2 (currently used as headphone amp, not in a system otherwise) - wow, the most insight/clarity/detail out of any of the DACs. it’s remarkable what details it can pull out of tracks you thought you knew. But for day-to-day listening, it is *not* my preference, so important to understand what may sound most technically accomplished may not be what you prefer day in and day out
BorderPatrol SEi (currently in my office w/ a Supernait 2 and ProAc Tablette 10s) - probably listen to as much if not more than my main system during this WFH era, and I absolutely love this DAC, especially with the tube engaged in the rectifier. Yes, it doesn’t do high rez, and yes I know it has crap measurements in Stereophile... but I can listen and love Roon streaming in background for hours a day and every once in a while between meetings really crank it up and I am in heaven.
All of which is a long way of saying, absolute $s and tech specs can’t tell you what you’ll end up liking. Consider buying used (or something new with a healthy secondary market), because odds are you will learn more about what you love over time, and experimenting is part of the joy. 3 years ago even, I wouldn’t have known all of above when I first bought the 2Qute, but I dipped my feet in with the Mojo, loved that, and my appreciation for Chord has remained. ¯_(ツ)_/¯
