Hi Nickodavidoff,
I agree with Vhiner that many people will not wish to pay the premium for the upper end DACs. At the same time, I admit that I promised myself years ago to go with the best digital I could afford...and NOT go for vinyl or master tapes and split my resources. In the end, I went with Zanden 4-box (second hand)...after having tweaked it considerably...have never looked back. It has been 6 years, and against many of today's leading digital, I have felt no desire to switch...and some of that digital has come to the house for shoot-outs.
nevertheless, since you wish for hi-res, here is my personal list of digital I have heard which may interest you.
COST NO OBJECT
- Metronome Kalista Ref/C2A...personally, I am [a lot] more impressed with the Transport than the D/A...so if u only want a DAC...I would look elsewhere
- DCS Vivaldi DAC...delivers it all, organics, incredible detail, detail, and more detail, dynamics (macro and microdynamic shadings)
- Audio Aero La Source DAC - not well known, this is their extremely pricey flagship...but delivers a surprisingly organic sound that was more like a Zanden in its tonality than I would ever have expected.
- I have not heard these but have it on good account: Trinity DAC, Light Harmonic Dual DAC
- Have heard and liked but did not love: Meridian 808.2...beautiful for classical, did not find it as propulsive in bass as I would have preferred; Krell 505 - very solid performer...expensive; ARC DAC8...excellent and good value for money, not quite as detailed as the best of the best but balanced and with good system matching you may be 'done'...subjectively like CD8 more DAC 8...could have been transport or connection?
- Also heard Wadia s7i...exceptionally clear, natural but the modern clean variation vs ARC
- Next Price Point...have not heard but have been told on good account
- MSB Analog DAC or their Platinum DAC...which can become pricey if you start adding up add-on modules like power supplies, etc...but Andy Payor uses it at Rockport, and Martin Colloms raves about it...both good signs in my book
- Total DAC. Could be a relative steal in the high-end...read on Whatsbestforum. Very similar in organics and detail to Analog DAC and people seem to shoot out between these two often
My personal findings are to be more careful of the midpriced DACs than the super high end ones...I went from a %50 DVD player to my Zanden...I was often approached by dealers with great players from $800-$2000, and when I played my little DVD player, they were surprised (and still talk about it years later)...you end up paying for expensive casings, better power supplies (which matter), and name...but I did not find my DVD player embarrassed.
...but I DID find there was NO comparison once I moved up into that upper tier...its just that the cost is so extraordinary...but for me, i'd rather pay up (second hand!) and be 'done'...than pay in small increments of still meaningful money and find out I come home and go 'really? that's what $1000 got me? I cannot tell the difference?'
YMMV.