Next best exponential DAC quality level?

A DAC has to translate digital to analogue with leaves a lot of room for interpretation.

No, it leaves no room for accurate interpretation and can be done today with near perfection, at least as far as any human can tell. However, some companies do "interpret". That is art, not reproduction. If it suits your desires, it is worth the money to you.

DAC 1 -- Bluesound Node 2i (owned for more about 2 years)

Known poorly performing DAC with performance < human hearing range, and some noted issues where performance drops.

DAC 2 -- Audio Mirror Tubadour III (non-SE version; owned for 1.5 years)

Tube DAC, of course it is going to sound different.

DAC 3 -- Luxman DA-06 (owned for 1.5 years)

DAC 4 -- T+A DAC 200 (loaner)

Set to play back accurately, with the same filters, you would not be able to tell these apart without knowing what is playing. They both have controls that let you stray from accurate reproduction in which case you could tell them apart. They are no longer "state of the art" in that instance, they are just "art".

seems like we have some same ol same ol losers back with yet another username, post-expulsion for the umpteenth time... oh well... the holidays’ grace period was nice while it lasted -- trolling / argumentation for its own sake is back in full force...

let's watch 'cindy's' post count skyrocket in the next week or two after 'she' joined, er, today... 

A tech rep from the Harmon Luxury Group came out to our house to diagnose my system.  While he was there he played my system at 35% volume and compared a song played on Tidal and Qobuz.  I couldn't believe the added detail when hearing the same song on Qobuz.  The volume increased when he switched to Qobuz.  I asked him why and he told me the increased resolution acts like increasing the volume because of the added resolution.  I am now researching Qobuz to see if they offer the libraries offered by Tidal.  So far, most of what I have in my Tidal library is available on Qobuz.  I have a few hours left to continue my research then decide.

DAC chips are so good today, that you can make a DAC for a few hundred dollars that is better than human hearing will ever be. 

Rrrrriiiiiiight.  Maybe better than your hearing, but not most humans.  Plus, for a few hundred dollars you’re gonna get a crap power supply and output stage, but I guess those little details don’t concern you at all.  Go figure.  Please go back to ASR where you clearly belong. 

Those who don't use tubes assume a tube DAC, or tubes in general, are always syrupy and full of distortion. Topology and tube selection matter; it's very possible for a Dac using tubes to sound detailed and neutral.  I've heard some SS Dacs that have a warm presentation, not reproducing music realistically.

What should be compared is sound signature of a Delta Sigma Dac vs a multibit or ladder Dac. Not tubes vs SS.