What is the best DAC ever made?

Bar, I drank it and it taste mighty fine. Businesses evolve over time. If I buy a product and I can have it upgraded over time when new innovations are made I consider that valuable and a good investment.
Im sure you like to drink something as well so lets hear what it is and we can discuss the pros and cons of the best dacs.

Perrew- The new and only APL-NWO Super-DAC prototype is now in my system. WOW!! Alex has done it again!! You know what I am hearing, as do other 4.0-SE owners. The rest of you can just be jealous behind your APL-bashing.

To each their own, I suppose, but my faith in Alex is once again rewarded with an amazing piece of gear. I waited quite a while for this and got pretty frustrated, but was the wait worth it?

D E F I N I T E L Y!!!!!!

People were jealous of Corvair and Edsel owners at the onset.

But then again, Ford and GM never re-located to some third world country and hide out for months on end.

Dr. Livingston I presume?

A curious hypothesis-only those who live in "third world" countries can come up with the same dumb ideas that came out of our auto industry. I don't expect that you have ever heard the APL equipment.

I've compared Berkely with AA Tube DAC and Emmlabs DAC2.
AA DAC in compare with Berkeley is just bad.
DAC2 is very close to Berkely, but a bit "digital" in the midrange in compare.
Interesting to compare with DCS Scarlatti.
I think it is the only real competitior for Berkely.