The OP cited John Atkinson’s opinion of the Benchmark based on quantitative measurements, not subjective quality.
@helomech - That is true but Jim Austin’s “subjective” listening review compared it favorably with his PS Audio DirectStream DAC and, in this follow-up review, John Atkinson spoke very favorably about the sound of the Benchmark DAC3 B in his system, concluding with, “Highly recommended for Class A+ in Stereophile's Recommended Components”
That said, while my listening so far has me surprised at how much I like the sound of the DAC3, it will probably not be my favorite out of the group. Nonetheless, if I only had $2K to spend the DAC3 would almost be a no-brainer. Keep in mind though, all of this is viewed through the lenses of partnering equipment and listener preferences.