As an aside, it’s interesting that "superbly" measuring DACs like my Topping D90SE don’t sound as good as the more expensive DACs in my collection that measure comparatively poorly... whatever design and parts choices that lead to great measurements don’t correlate with great sound necessarily.
This is not a surprising finding. I have read comments from DAC designers/builders who say that even inexpensive off the shelf Op-Amps are capable of surperb measurements on a test bench. But they stated that this result is not correlated with good sound quality.
This explains why some lower cost DACs can have excellent performance numbers yet disappoint when actually listening to recorded music.
Charles