MSB select II vs all dacs ?

Wherever I read I see unanimous praise for the MSB Select II. Of course this DAC is super pricey and out of the reach of many (including me). I wanted to know for anyone who has heard it have you also heard a DAC that approached it in sonic performance? One name that was thrown around by a few people I know is the  Rockna Wavedream. Anyone make that comparison?
Again that was just one persons opinion and there is no "best" and I stress this because of the obvious. Different rooms, different ears, different pairing of equipment and different taste in music.

We did test the Mscaler + Chord DAVE and we thought it was very good. I truthfully don't want to get into the whole Rockna versus the rest of the world. Rockna really comes into it's own when paired with the Rockna Wavedream Net server and a great SSD in the server with your favorite music on that drive. There are a ton of factors that make a great digital system and in my opinion, you build it slowly and most importantly have fun doing it.

@smodtactical I would not take price as any arbitrator of quality, especially nowadays. It seems to me that manufacturers are jacking up the price for the perception of quality. Almost all gear I hear is pretty good and some are great but the most expensive ones are not universally the best to my ears.

I agree it seems manufacturers are jacking up the price. Several years ago I was told that manufacturers believe if a price isn't high enough,  some in this hobby won't take it seriously. In my experience sometimes the higher priced component sounds better and sometimes it doesn't. 
Good points by all. I agree price is necessarily indicative of quality or performance. But MSB Select 2 is regarded by many as the best thats why for something 1/10 of the price to compete in anyones eyes is quite an accomplishment.

I mean I don't think you'll find anyone who prefers the schiit modi over the schiit yggy2. But the price difference is similarly massive.

here is what Bob (Rhapsody) said to me regarding the MSB, CEC and Rockna.

>>>i did not go into any drastic back and forth comparison. But once i got the CEC i just never went back to the MSB because i was just totally satisfied.<<<<

then he also added;

>>>the weird thing is a couple months later i got the Rockna and the same thing happend.<<<<


>>>my digital really sounds good to me and it almost doesn't matter what dac i use.<<<<

what he doesn't say is that the MSB represented a chunk of cash sitting there and he is a dealer to sell stuff.

just putting Bob's comments in a bit of a context as it's hardly proof of any sort of you would then build your case with. i love Bob's casual attitude toward all this great gear, but is he who we use to determine which dac we prefer?

i guess it depends on what case you are trying to make.

have a nice day.