Is the EMM DAC6e or DCC2 /CDSD the best out there?

Why so little mention of models that don't upsample and don't use filters: i.e. Zanden and Audio Note?
Just curious.

Is the EMM DAC6e or DCC2 /CDSD the best out there?
I think it would be hard for anyone to answer this question, not so much because audio is so subjective, but because there is just so much out there.
I'm trying to pick a handful of DACs to audition and now ARC comes along with a new CDP:
" the Reference CD7 breaks new ground with a gain stage taken directly from the REF3, incorporating the latest proprietary capacitor technology found only in Audio Research Reference components.

Using four 6H30 triodes, the audio stage features high voltage regulation using an additional three 6H30s, coupled to a massive power supply."

Has anyone actually owned the DCC2 - CDSD combo and sold it to acquire a different digital front end?

The number of EMM dacs currently for sale on Audiogon (8?) might lead one to believe that it isn't "the best out there."