I recently had the opportunity to try out some of the budget DAC's in my system to see how they compared to my AN DAC5 Sp, which I consider to be an outstanding dac. The Dac 5 has had quite a few mods ( 768K Femtosecond input receiver ) as well as the AN silver oil caps and the super regs. I bought a Gustard x26 pro for my office system and had access to a D90 Topping w a linear supply.
Granted this was a HUGE spread in price and I felt the result was interesting.
Not to brag but my system is super high end and I have been financially blessed but the result is interesting and worth consideration.
Bottom line is both of the Sabre dac's sound very, very much alike in comparison to the DAC 5 and unfortunately are nowhere near the realm of the AN dac. I somewhat regret spending the bit more for the Gustard but it is much easier to hook cables to and is balanced like my system. I fed the Gustard in NOS and internal OS, 24/384 from HQ Player and 16/44 straight. I have 14 tb of mucic, mostly SACD rips and the SACD was where the Sabres began to show promise but never gave the holographic air and soundstage that the DAC 5 did.
PRAT was in a quantum league higher with the DAC 5.
Images are confined to the space between the speakers with the Sabre Dacs vs an immersive wide and deep stage on the AN.
The Gustard was the strongest bass but not really that defined, however on a bright system it may be the ticket.
The interesting thing was the 2 low priced dacs were extremely listenable and any flaws were just shortcomings vs objectionable flaws.