I have used very good R2R DACs, had an OPPO BD83 SE, then top of the line BD player with the best at the time ESS DAC chips, loved it for many years but now just not digging ESS chips. I find I prefer either an R2R which great ones can be found for a reasonable price or the AKM 4499 like my current very modest priced Topping V70 Velvet which has the EX version of that chip.
As mentioned the Deshelli J3 or J2 are very well executed designs and can be bought with AKM chips, I am likely to end up with the J3 and 4499 and sure I would be very happy with it and have the fun of rolling op amps.
Put that together with DIY speakers, cables, carefully picked source like the WIIM Ultra and amps (DIY or commercial) one can put together a dang fine system for a very modest budget.
Then focus on, if not before, room treatments which can be done well for very low cost and huge gains.....
Rick