to properly judge a dac, you need to also consider the server feeding it. and the quality of the A/C power grid, and even the power supplies of the dac and the server. it all matters when you are chasing ultimate performance.
the best dac i have heard is my Wadax Reference dac. that includes the Wadax Reference server. 30 months ago they arrived and i compared it directly in my system to my 4 year reference, the MSB Select II + the Taiko Extreme server. here.
https://www.whatsbestforum.com/threads/wadax-reference-dac-and-server-arrive.34173/
2 months ago i added the Wadax Reference server power supply which boosted the performance further.
and a month ago i auditioned 3 Wadax Akasa DC power supply cables (1 between the server and separate power supply, and 2 between the two dac power supplies and the dac) which took things to another level beyond. very spendy. i very reluctantly returned the demo Akasa cables to my dealer, and i ordered the cables two weeks ago and should recieve them mid May. Wadax calls adding these cables "Level 4".
here is an interview with Javier from Wadax about ’Level 4’ and other Wadax details. comments on the Akasa DC cables and "Level 4" starts at 11:39 time.
https://www.youtube.com/watch?app=desktop&v=Q0Z1aamWaQE
the performance of the Wadax is remarkable, and the only thing i can compare it to is my vinyl and tape performance which is at a high level.....not any other dac or server.
i do listen to 70% digital and look forward to "Level 3 Wadax.......soon to be level 4" every day.