Dac upgrade

+1 rockna wavedream dac.
Paired with a rockna server wavedream NET its truly special! Its great on its own, but the "stack" is far superior. After having the NET for a while now, I'm surprised its not popular as a killer server/streamer itself, leaving rockna dac a side. You also get a CD memory player which is isolated from the server as a bonus. Like a 2 in one device! I have no CDs to spin, all my listening is mainly qobuz/tidal via roon, but maybe you do CD.
I have the signature balanced version of the dac, I think i won't be buying any other dac any time soon, or ever probably. If you can audition, why not. Just do it out of curiosity at least ) one of the finest, RELATIVELY affordable R2R dacs. 

Is it worth the 30k plus price tag ?

If you're going to listen to it in your system you'll find out...

Check out the Aqua Formula xHD.

Aqua Formula xHD is another good option indeed.

Don't buy a DAC that isn't easily upgradable, especially expensive DACs. As the technology improves, older DACs that cant be upgraded won't have any value on the used equipment market like other components. 

J.Chip

Get a $2000 Benchmark DAC3 and a friend over. Have him switch DACs without you knowing which is which. Better yet have a friend of a friend and have him switch without either of you knowing then you can decide with your ears not your eyes if $30,000 is worth the price of a DAC.