my experience with Digital Music is there are various capabilities/components required. a DAC by itself can only get you so much. How do you intend to use the DAC?
1. For digital streaming - Tidal/Quboz
2. For digital file playback – DSD/FLAC files
3. For CD/Video playback – connected to a TV or CD player etc.,
For the above use cases, I’ve explored system comprised of;
1. DAC (in my case upgraded from Matrix Saber Pro to Mola Mola Tambaqui, which is night and day. not even in the same league. I evaluated the Chord Dave, DcS Bartok, and Tambaqui)
2. Streamer (in my case, I'm using a stock intel NUC running Roon ROCK and a custom fan-less, LPS powered Windows 11 PC with a JCAT XE USB Card, running JRiver. I’m evaluating Aries G2.1 and Grimm MU 1. Grimm MU 1 connected to the Tambaqui using AES/BUE, not USB, is magical, where the built-in up sampler comes into play)
3. Up Sampler (in my case, I’m using Matrix X-SPDIF 2 USB Interface into the Matrix Saber Pro for a noticeable but small improvement in SQ. In my Auditions, I have found the FPGA base up sampling in the Grimm MU 1, especially combined with the Tambaqui, is even better, for me, than the Chord Dave + M-Scaler)
4. Network Switch (in my case, I’m using the EtherRegion, not in production anymore, and I find the Network Acoustics ENO + Ethernet cable a clear improvement over the EtherRegion, but not sure either of devices will benefit the Grimm MU 1, as I have not tested that combo)
System Path for Roon/Tidal
Stock Intel NUC running ROON Rock, reading files from a Synology NAS and streaming from Tidal Unifi Switch ENO Tambaqui Network port, with Ipad for control
System Path for Digital File Playback
Custom, fan—less, LPS powered Windows PC with local SSD file storage and m2.PCIE boot drive, through JCAT EX USB card running JRiver Tambaqui USB port
System Path for TV
LG OLED TC Tambaqui Optical Port
Tambaqui MC2500 Pre-Amp MC601 Monoblocks B&W 802 D2 + B&W D1 Sub
Hope that helps explain what I have learnt, a DAC by itself is only able to do so much and you have to look at the end-to-end flow of the system when matching and picking a DAC.