@verdantaudio "...It is competitive at is price of $13k. "
+1
I find this true to be more often than not. Accounting for differences in flavors (house sound) anyone making a component for over $3-5K and up has done a lot of comparisons and must price it approximately by the market value of the sound quality. Typically the folks buying this stuff do a lot of research and read reviews and listen extensively. So, something that doesn't sound up to its price will sell slowly and a company doing this isn't going to last long.
Over the last few years I have auditioned DACs from $1.2K to $25K and in general +/- a 10% or so they fell in line. Accounting for differences in house sound... some were attempting highly detailed sound, some highly musical, some holographic. You must judge them against what they are trying to achieve. In the very lower reaches... just quiet noise floor and not harsh.