I agree that that source is the most important. However, when it comes to DACs I also feel it is the least important. That is because for my money the laws of diminishing returns apply to DACs more than most components.
I have a great local FM station and I have 3 tuners in 2 systems. The sonics are very good on all of them with 2 of them being modded vintage units. The difference between those 2 and my Magnum Dynalab MD108T, which cost about $8k, is very large. It is not diminishing returns for my source tuners.
I only got 20+ hours on my new low cost Yggi+ OG DAC and the thing sounds great. I would need to go up very high in the cost scale to do better. Say $20k for a Playback Designs. I had a $15k DAC for a year and the OG is better. Point is that there can be great savings on the DAC. All the DACs discussed on this thread are more than capable performers.
USB supposed to be the best input on the Yggi+. Ethernet is usually my least preferred on the DACs I have owned, especially when using something like a Sonore Optical Rendu streamer beats that easily.
I have used those DAC savings on my amps, and I found that there was a very big difference in performance.