Best tube dac available?

I have the Audio Logic 2400 tube dac which i love.
2 tube dacs which my friends have raved about are,
Accustic Arts Reference Tube DAC,
Here's a review on audiogon for the Accustic Arts Reference Tube DAC.
http://forum.audiogon.com/cgi-bin/frr.pl?rdgtl&1186974908&openflup&76&4

Audio Aero Prima tube DAC. 6moons did a review of the Audio Aero Prima DAC and compared it with the Zanden tube dac. Here's the review. http://www.6moons.com/audioreviews/audioaero/prima.html

Quickly having a peak at the Audio Aero mentioned above am I correct in what I saw that the tubes are soldered into place?

If so I find this very od, next is that doing this offeres no options of tube rolling.

AA Ref Tube dac, we already know this is a great pce and basically what Teajay replaced and that I also use to own.

hi teejay, does the concert fidelity dac use tubes ??

what is the name of the website, to get information about the dac ??

thanks.

i checked with a dealer of concert fidelity, who described the dac as a component which disappears. if this is so, it represents the modern tube sound.

the original zanden, sounds more like the classic tube sound.

so, unless one specifies a criterion for best, there are probably many fine dacs which sound different from each other, which would be recommended by their owners.

it seems that the question of best raises the fundamental question among audiophiles, namely, to color or try to be colorless, or the modern tube sound vs the sound of tube gear from the 60's.

I have the Audio Note 2.1. While it's a lower end model in their lineup and I've only compared it to non-tubed DACs I'm very satisfied.

I feel that it takes nothing away, but adds a touch of warmth and depth, and somewhat tames my digital source.