If you’ve got a good (real good) front end most DACs are going to sound excellent.
Agreed. I believe an upper-tier server/streamer paired with a mid-tier DAC will sound superior to a mid-tier server/streamer with a top-tier DAC.
Personally I prefer ESS DACs, I’ve had AKM and they sound muddy to me.
The Gustard A26 uses AKM and I’ve yet to come across any mention of them referred to as sounding "muddy". As with ESS, implementation is everything.
Any digital based system needs a master clock more than a high priced DAC.
Agree. Once again, a well designed and implemented mid-tier DAC strapped to a high quality 10Mhz reference clock can lift the performance envelope to a very high level.