@david_ten We are not talking about optimization and I think a big part of that stems from the fact that "optimal" is personal and there is no objective truth. With people I talk to, there is a split between folks who want an image/soundstage laid out in front of them and others who want an immersive experience.
The choices you make to achieve this in terms of system building are very different and optimization down to room treatments, cable choice, etc... is quite specific. At a root level, none of these DACs is inherently "better" than the other. One may be a better choice based on it's sonic characteristics vs another for a particular problem you are trying to solve.