Eastern Electric MiniMax DAC. With a little op-amp rolling and tube rolling, it's hard to beat. I love mine.
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An Audio Note 2.1 kit DAC can be had, meticulously built by Pete Fulton, for under 2k, possibly a 3.1
These DACs are non-oversampling, tubed, although limited to 18/96, but imo are extremely hard to beat at their price level. The sound is liquid, relaxed, analog-like, extended, with excellent dynamics and 3-dimensionality.
I recently heard the EE, but have not heard the Metrum. The EE is nice, but does not compare imo to the AN DAC.
I am not in any way business-related to Pete Fulton (digitalpete) but a very happy customer of 2 of his DACs, and have talked to other happy customers of his. Also, I've owned 3 AN DACs and have always come back to them after trying others.