“There’s basically no point in paying a premium IMO.”
I chuckle every time someone shows up here advocating value proposition of DAC’s without any A/B comparison. As @thyname pointed out, there is always a better value but to knock a product unless you have a direct experience with, it just goes to show one’s ignorance and arrogance (no offense).
While I have not heard MSB discrete or Premier, I did own Rockna Signature Balanced ($16K). It was no match to my current reference EMM DA2 ($25K). Once I heard DA2, I could no longer listen to Rockna Signature in my system. To me, that next level of musical bliss rendered by DA2 defines the hard to beat value proposition.