A warm DAC?

Larseand,
rsjaurr beat me to it. I would suggest a used Metrum Acoustics Pavane or Adagio as well as Cee's latest R2R DAC the Sonnet Morpheus....
I own both and I find them very detailed and smooth with a large sound stage ( Morpheus has more center image focus)
Not for nothing but you might be trying to find a component to tame the beryllium tweeters in those Focals. Maybe it's them you want to replace??? Just a thought

John

If he wants R2R instead of Delta Sigma then Holo Springs or Denefrips Ares are worth looking at.

+1 on that both very good sounding R2R.
PCM, Redbook, 16/44, 24/96, or DXD. is bit perfect when converted by R2R Multibit.
DS (Delta Sigma) can only give you a facsimile of it, and is also bit of a yawn to listen to. But can do DSD or SACD

Cheers George

Border Patrol dac is warm. Tubed power supply. Also the jolida fx glass dac with tubes...both under budget. Also both have very good reviews.

Border Patrol
https://youtu.be/luzW78dp9DY
http://www.borderpatrol.net/DAC.htm

And +1 dougeyjones