How is EMM DAC 2X?

Are you talking the DAC 2X SE the current version?

I guess just the regular 2X.

I own the EMM Labs DAC 2x and never knew there is a 2x SE. I love the sound of this DAC and the recent firmware update improved everything more than I thought it could. For the money, the PS Audio DSD unit is worth listening to and considering. Great value and sound; a friend has one and the recent firm ware upgrade on it has improved its DSD performance considerably. And like the claims of the Berkeley Audio Alpha DAC Reference, plays back redbook CDs like they are high resolution. Hope this helps.

I had it and sold it. Detailed, but sterile and un-involving. The new firmware update improves things. I had it for 18 months, had a hard time selling it in mint condition. Sold it for less than half value. I paid 11K for it originally. One buyer who wanted to buy mine used was offered a new, sealed, inbox from a dealer for less than 50% retail. Stereo products do not move in the summer, so I doubt this will be offered now. If you do buy one, do not pay more than 8K for it, new sealed.

There are a ton of better dacs for less. I had my personal dac tested by someone well known to this community and he stated to date the one dac which tested best and sounded best was the Resonnance Mirus from Canada...5K list, maybe find one used for $2500. They sell quick. DXD and 2x DSD capable. Run files from sound card so no source component necessary. I have no personal experience with it.

For DSD only - Valve Audio Design for $3700.
Modwright Elyse Tube DAC for $6000 list.
Empirical (non-dsd) - but a new design is coming soon with either ethernet input or USB, user choice on purchase.
Allnic D5000 DHT tube dac - be sold by dealer for less than list.

Depends on your system and what qualities you seek in a dac.