Best Bang for your Buck DAC ?

A excellent dac Black ice audio uses dual 12Ax7 vacuum tubes 
which I would put in NOS Raytheon Black plates 
brent Jesse audio, and a Synergistic 🍊 fuse decent power cord 
And beats dacs 2-3 x it’s cost .Underwood Wally sells them 
Retail $799,which you can buy for  less build quallity compact but very good especially the Rcore power supply Burr Brown dac chipsets. Rich involving sound ,even stock ,the tubes mentioned 
and fuse just add to the musicality and resolution .I started there 
then went much further modding it monies well spent IMO.

The Topping D70S is a Giant killer ,and to make it better still buy a small synergistic orange fuse 500 Ma, slow blow  with the writing facing down ,direction of the electrical flow 
https://m.youtube.com/watch?v=bvVxHdLt9Jo&t=362s

Without question not to be overlooked and built like a tank
anyone thinking that powersupplies and filtering in digital isnot that important knows very little about digital ,digital by far is the most sensitive to noise being so low voltage
the Audio GD line are a exceptional line .
this have a Big following in Europe.I lived there and knew about them 10 years ago ,they have progressed dramatically.
the R2R  dac Underwood Wally is selling is a steal at $1195 delivered.
There is nothing in its price class it’s power supply alone weighs
more then most dacs in the $1k range yes better then the Denafrips  Arias 2  dac IMO. I read on other forums several years ago it didnot Measure as good as others  ,well guess what it sounded very natural 
many cheap solidstate items measure great but sound like crap.
a vacuum tube amplifier a perfect example of the press saying  vacuum tube is washed up solid state measures much better 
but  it means nothing ,its design has its own filtering scheme remember that and many different ways to measure a circuit Getting back to Audio GD ,a 2 year warranty shipped and serviced in the U.S .it sounds powerful but natural .their  upper end gear even better still.

Audio GD just upgraded their latest which Underwood Wally is the new U.S distributor,service center the R2R1 packs a lot for just over a grand , on AudioGD website  there is last years review from you tube this  new model is vastly improved for 2021 and sonically very natural sounding ,better detailed then Denafrips aries2 dac that was light in punch and dynamics compared with fro other Audiophile in AZ  I spoke with.
https://www.underwoodhifi.com/products/audio-gd