What to get after Mark Levinson 360DAC?

I updated from a ML 360S to a Berkley Alpha DAC. The 360S was slightly more strident than the Berkley. I found that 44/16 on the Levinson and 96/24 on Berkley to offer comparable sound. With 44/16 music I preferred the Levinson to the Berkley. I tried to upgrade the Levinson to support 96/24 but was not successful. We also audition the DCS offerings but my family prefered the sound of Berkley.

Thank you Welcher for your input. Do you remember which model(s) DCS was auditioned?

It would have been the top of the line DCS stack that the dealer had on display. It was the summer of 2009 and I don't remember the exact models. We did the demo at Music Lovers in San Francisco.