The few what I would term higher end DAC's I have heard give me a view that up to now there is not too much between them they really seem to offer a change in presentation and this then becomes very personal as to what you want to hear . I recently owned and sold a Denafrips Pro8 Mk1 and this had a very good level of sound that I enjoyed . However it has been very much beaten by a dCS Elgar/Purcel pairing which I have now and this offers a more natural and musical presentation to my ears . Mine are of course used items but they were still very expensive . If you can find used dCS then I would suggest get a listen they are built incredibly well and the service and back up from the company is excellent .