Lots of good banter here...
I can recommend considering the RME ADI-2 DAC FS. You need to Google this one because saying it's a DAC is a substantial understatement. In fact, I got mine as much for its headphone amp and its DSP features as for basic conversion. If you have significantly different hearing, L vs R, plus would like to enjoy your headphones with a massive leap in enjoyment--it is a MUST consider. Once you go German, you can't go back--it's verboten :-)
It initially used AK4490, later on the AK4493 (I have this one in mine). Last I knew, new production used ES9028Q2M for its supposedly high-quality DA conversion. I have read this chip is similar to the AK4493 in features and technical specifications, which must be why RME continued without a model number change to the ADI-2 DAC, kept its quality, and with only slight change in features.
