There is no possible audible improvement over the DAC1
Is this statement to be taken seriously or is this guy just trying to add some humor? Have we returned to the days of choosing a product solely on electronic instrument measurements? Thank you Mr. Hirsch.
For $400-600, a favorite DAC of mine over the years is the Counterpoint DA10. This is an extraordinary product that outperformed others that I owned at higher cost. I sold it when I got the Manley and VTL Reference DACs. I regretted selling the DA10 and thus bought another as part of a second system. Look for one with the UltraAnalog chip as this was the chipset used in all the great DACs in the mid-late 90s.
Another favorite DAC is the Classe DAC1. This typically runs in the $900-1100 range. And no surprise, it also uses the UltraAnalog chip.