I think the problem with the DIO question is that none of us are comparing apples to apples. We have some folks with stock units and others with DIOs in varying stages of modification. Of those that are modified (mine included) probably no two have exactly the same mods or ancillary equipment. For example, I have one of the Bolder mods, a Harmonic Technology digital cable, Parasound CDB-2000 transport, Monolithic P3 power supply, and a Perpetual Technology P1 upsampler. With all this other gear, I can assure you that the sound of the modified DIO is quite good if not state-of-the-art. Possibly the new TacT 2.2X is a bit better, but it costs between 4 and 6 thousand dollars (depending on options).
That said, I wouldn't hesitate to put my setup head to head with a TacT 2.2X or the lower priced TacT RCS 2.0, or any other highly regarded DAC...
That said, I wouldn't hesitate to put my setup head to head with a TacT 2.2X or the lower priced TacT RCS 2.0, or any other highly regarded DAC...