S.M.S.L Sanskrit 10th MK II
It’s the best measuring cheapest one that looks good in my rack. Cost about $120.
My other system uses the DAC of my Paradigm preamp because it supports Play-Fi. Doesn’t measure as well, but still beyond the capability of human hearing.
As to the you don’t have the equipment or the ears posts ... been hearing that stuff for over 35 years since I took my first two blind tests and saw the golden-ears crash and burn. Learned how human hearing measures and human psychology works. Read Harmon Kardon’s data and stopped trusting anyone’s opinion and started trusting the facts.
And yes, DACs can sound different if the analog section is programmed to sound different. But that is a design flaw. You can see how this is done in the book Schitt Happened. The proper conversion algorithm was figured out long ago. I’ve programmed several types of conversions myself. There’s almost never a reason to deviate from the standard algorithm.
Oh, and my "steamer" is $179 Windows laptop and a $30 Echo streaming Amazon Music HD.