I think no DAC is the best DAC. Peachtree offers GAN amps that don't require a DAC. So, why spend $15k on a device to color the sound.
Good question! Especially when some technically superior ones come in under $1k.
Besides, haven't the differences in DACs grown progressively smaller year by year since the 1990s?
By 2022 even most smartphones seem to come with acceptable DACs.
I own a CD player, and I do some DSP.
And my main experience is that we have been hearing since the 80s that CD would destroy vinyl in term on sound quality.
And that's the point, isn't it, albeit a contentious one.
We are all democratically entitled to have our opinions and the reader is free to decide what to make of them.