@mapman +1. High prices guarantee nothing except perhaps a very high level of salesmanship. I wish things were that simple, then we can all just save up for a dcs or MSB and everyone else can just go home. But that's simply not the case. That's the great thing about DACs, you don't need to spend a lot for audible transparency these days. And measurements can tell the story with these mathematical machines and keep high end sharks in check.
It's a great time to be a frugal audiophile, getting nice components on the cheap, which wasn't possible just a few short years ago. My one indulgence is a posh turntable because hey, it looks awesome. I know what good analogue sounds like and if you put aside your prejudices, a cheap DAC can take you there.