Best Match

Are you sure he is streaming to the Node over Bluetooth from Tidal running on his phone? If so, the best gift you could give him is to teach him how to use the Node app to stream Tidal over his network to the Node. Switching from Bluetooth to network streaming will up his sound quality significantly. 

If it is a step from Bluetooth then he should note an improvement.  Whether he cares may be an issue to resolve before your well intended gift is purchased 

He should stop Bluetooth and use his network to stream @beijinglarry 

That is a more appreciable thing to adjust than a new DAC

Thank you. I'll certainly help him to move to the network. I was told that a Denafrips Pontus ll 12th Anniversary maybe a better match than a Qutest for his existing components. I realize these are individual preferences so it seems this type of gift may not be the way to go. Thank you

I was assuming you misspoke when you said he was using Bluetooth with Tidal, but if he’s really streaming using Bluetooth that needs to end because it’s a nonstarter and a complete waste of Tidal.  Incidentally the Pontus 15th is apparently a big step up from the 12th, and maybe he could do a demo through @audioman58 here who offers nice discounts and is a distributor for Denafrips products.  Here’s a link in case it helps…

https://www.audiogon.com/listings/lisbcg07-denafrips-pontus-15-dac-excellent-review-da-converters