I am a big fan of AKM and R2R DACs, my current DAC is the Topping E70 Velvet which uses two of the top line AKM chips and is a bit between the higher end ESS and most other in AKM DACs in a bit more I guess I could say lively sounding. I like horns and now building some OB speakers and will see how I like either one with the E70 V, and tube, D and SS amps. I know I loved the horns with tubes and a good ESS DAC I used to run as well.
I think it good advice to look into a decent ESS DAC, find one used if you can, maybe find a used AKM, ESS and or R2R to compare, keep the best, more fun and get to introduce your daughter to the hobby in a more engaging way:)
Rick