What is the best DAC ever made?

Well, I am not a distributor but proud owner of the Metronome Kalista/C2A signature DAC combo (for few months now) and upon extended listening in my own system it rivals my two well reserched and set up analog set-ups. The Kalista/c2a combo simply is the best digital (or non-digital) sound I have heard. I have not heard all the top level DACs but have heard enough to claim this combo to be the best "I" have heard.

Just update to my post above.

I have settled on the Zanden Transport and Zanden DAC signature since last two years. I also use the Zanden DAC with the Kalista Transport (no longer have the c2a signature DAC) but the best digital sound for my preference now is still the Zanden combo.