What is the best DAC ever made?

Buy the Kondo; you are right. I do think, however, that the gap will between vinyl and digital will never be bridged, narrowed perhaps.

I listen to digital nearly every weekday night, and everytime I play vinyl it is to my utter amazement at how much better it is. Better, but less convenient, especially if you love the new 45 rpm versions of old lps.

"Is it really that good?"
Well finieto the Kondo Ksl Dac is really that good!I think whit a state of art tt arm cartridge phonostage combination which is matched very good and fine tuned whit a lot of knowhow and also a 400 gr lp which is pressed very well can sound magical but this is something which you will not find anytime unless you are someone who is only buying vinyl which is recorded and pressed very good like patricia barber...
On the other hand whit a high quality transport your ksl dac will sound magical on 9 of the 10 cds your listening too!If you can get a ksl dac for a reasonable price i woudt say go for it!

I have owned Wadia, Mark Levinson, Accuphase top of the line DAC,s but the absolute best combination is the EMM Labs DAC 6e Signature Edition with the SE CDSD transport. Nothing else comes close, especially after about 200 hours of break in. the use of upsampling to 5.2 mHz and the master-slave clocking via AT&T cables assures jitter free and analogue-like sound.

The pink triangle de capo

Are you looking for a pretty case or a musical DAC?
The answer to your question is, no one can tell you
because every unit sounds different to each person
and so manys audiophiles shop with there eyes and not
with their ears!!!!!