I have listened and owned several DACs through the years, and here are some favorites that I've kept around....
Naim DAC
Altmann Attraction (battery powered)
47 Laboratory Shigaraki
Homemade DAC based on Shigaraki
No Over Sampling (NOS) DACs sound more musical to me. I use Apple Lossless and AIFF files in iTunes on a Mac most the time. I also have a Linn Sondek CD12, Naim CDX2/XPS and Shigaraki transport. A large majority of my music is 16/44 (Redbook) so I don't have a lot of experience with high resolution content.
Naim DAC
Altmann Attraction (battery powered)
47 Laboratory Shigaraki
Homemade DAC based on Shigaraki
No Over Sampling (NOS) DACs sound more musical to me. I use Apple Lossless and AIFF files in iTunes on a Mac most the time. I also have a Linn Sondek CD12, Naim CDX2/XPS and Shigaraki transport. A large majority of my music is 16/44 (Redbook) so I don't have a lot of experience with high resolution content.