Worlds best DAC


Went to CES this year to work on my transition to high Rez digital. I've heard many of the highly regarded players in my room or in others systems in the past. I'm actually very happy with my current cd based sound. As I listened to various DACS playing CD then high Rez, I was not bowled over. High rez was better, but only slightly so. The best (and most different) sound I heard happened to have one similarity. They were 2 non oversampling DACS with tube analog stages(Zanden and Ypsilon). These were without question the most natural sounding digital systems I heard at the show. They made CDsound miles ahead of high Rez. What gives?

PS: I understand the limitations of show auditions.
bflowers
I add my contribution indicating the TOTALDAC D1 as the best (compared to BADA, Dcs Scarlatti and Weiss 202)
the problem with the question " what is the best (fill in the component) is that the "best" has to be superior in all respects to everything else. is there any component in audio that is the best of its class, even if cost is no object ?

for example, is there a best car ? is there a best person ? is there a best restaurant ?

I think asking for the best of anything is a rhetorical question.

I would say it is impossible to specify the best of anything, based upon inductive reasoning.
I think both my modest cost mhdt DACs, SS Constantine and tube output Paradisea, are non-oversampling and both deliver excellent sound quality. Tube rolling on the Paradisea makes major differences. Both are keepers.

I am a fan of the DCS ring DAC technology. The system I heard running the DCS Pucinni was some of the absolute best CD digital I have heard..
I own a SMcAudio Revision A modified McCormack DAC-1. I love it. I have never heard digital audio sound so much like real music. It's a lifelike, multidimensional, tonally correct, full-bodied presentation of the tunes. Mine will eventually be upgraded to "Ultra" status. If you can find a DAC-1 to upgrade and $1700, you just may have the answer to your question.
If you go by the consensus of guys that have rotated the usual suspects of high end dacs through their system, I would say the top dog is the MSB Diamond. This consensus is not unanimous of course, but most folks with no budget constaint hearing it will say it bests all else they have heard and end up buying it.