What is the best DAC ever made?

Siver Eagle Audio Signature DAC. The DAC is built with Black Gate Non-polar capacitors and two 6X5 rectifier tubes, 4x6J5 output tubes with special C-core output transformers and a new model DAC chip. The sound is unbelievable musical and detailed.

A Turntable... no need for Digital Conversion!

When? Now or next week? What are the chances there will be agreement? Why do you care?

Meridian 861v4

Kondo KSL DAC!