Recommendation for DAC needed.

I can't comment on the relative SQ of different DACs, but I can enthusiastically support the PS Audio products. The ethernet connection is a noticable improvement relative to USB,and the ability to play MQA is a significant step up relative to streaming other sources or redbook, at least from my Oppo transport.  I have basically stopped spinning discs as a result.  The potential for ongoing improvements at no cost is the icing on the cake.  They have a good trade-in program and I believe 30 day returns.  

For what it's worth, my steps up the DAC ladder went like this, each one led to noticable improvements in SQ, the biggest step-up by far was the last one:
1) Oppo 105
2) Oppo 105 -> PS Audio Digital Link III
3) Oppo 105 and PC -> PS Audio PWD
4) Ethernet -> PS Audio PWD via Bridge II, Tidal as primary source; SQ much better than Oppo 105-> DAC, so Oppo player went back to the midfi HT in the basement.