DAC diminishing returns

To clear up some incorrect information......Denafrips products are sold by an amazing distributor in Vinshine Audio and it's owner Alvin Chee, I've communicated with him many times (as I've bought several Denafrips products), I have never had such amazing response and attention as I've received from them.....emails returned in hours, unless overnight in Singapore.

Their products have a 3 year fully transferrable warranty, and the USA based service center for Denafrips products is TekSystems in Buda, TX

IMHO there are likely 10 other things in your system that need far more attention. I have heard DACs with intentional sound differences using tubes, and I have heard DACs that allow you to change the filter settings that causes an apparently audible difference which you may or may not like. Technically most of the setting are "worse", but if they float your boat why not. I have also compared expensive DACs (Mola Mola, DCS) with friends and could not tell the difference from "mid-priced" DACs. I thought maybe just maybe there would be, but there was not. It is really easy to convince yourself there is a difference, but when they did the switching and I did not know which was which, it was all the same. I was startled by how close you needed to have the volume settings though.

+1 for Alvin Chee at Vinshine Audio, excellent customer service and communication, absolutely no concerns with purchasing from him.

IMHO there are likely 10 other things in your system that need far more attention. I have heard DACs with intentional sound differences using tubes, and I have heard DACs that allow you to change the filter settings that causes an apparently audible difference which you may or may not like. 

Changing filter settings can definitely be noticeable. I believe it is done through phase shifting but I could be wrong. But yes, it is technically a "HiFi effect" or coloration. 

I also agree that it can be very difficult to tell differences between very well measured Delta Sigma DACs. Good luck finding audible differences between a Benchmark DAC3 and Topping D90SE. 

Some people say that DACs are a solved problem. This is true only if you believe the goal is faithful reproduction of the original signal. Personally, that is not my goal and that is why I am a member of Club R2R ;-) 

I have only listened to a variety of DACs below $1k. I couldn’t tell the difference.  That is why I asked the question, are there diminishing returns.  I want to buy a better DAC, but as you go up in cost is improvement worth it, or are they only marginally better, or not better at all.  After this very thoughtful discussion, I thank everyone.

I am coming down on the side of R-2-R.