Best dac under $2500 - comparing build quality and technologies

Wondering how the AKM factory will affect DAC design.  I see Topping already had to discontinue D90 and redesign with with ESS 9038 PRO.  I  like my D90.  Detailed, nice soundstaging, etc.

I have the topping D70s it is at least as good as the D90 mqa  good for a budget dac .
What many audiophiles don’t understand  each ,class $$ the resolution and depth of image gets better in the better models there are a couple exceptions ,once you get beyond the $7 k
point then it’s starts  becoming % points unless you have  $15 k and up .
my brother owns the $34k DCS Rossini yes it is fantastic and a Big step above 
anything  I can afford ,and night and day better then anything mentioned above ,
and to think they make dacs and master clocks to $100 k,Where does it all end?

There is a new Topping D90 SE model that just came out and should be interesting.

I may have mentioned it before but the Gustard X26 Pro is a heavy hitter DAC. I cost only $1500. I am having a tough time deciding why I need to spend the $6K to get the AudioByte stack (as planned) given the sound of the Gustard.

Gave my brother a R8-HE that he really likes. I also had him try the Audio-GD 7.77 that he has for sale on US Audiomart. He says Audio-GD makes great stuff for th money. Very good value. 

One way to evaluate multiple components of the same kind is to read professional reviews and go listen to those that you are able to find on demo. You want to get yourself calibrated to the world of professional reviews. Then when you read a review of something you have not actually heard, you can understand what it will sound like. It is basically learning the language of professional reviewers and calibrating yourself to that standard. I have done this for at least the last 40 years. I would make a trip on Sunday up to Phoenix from Tucson to listen to the recently reviewed Mark Levinson amp or Audio Reserch preamp. You find and talk to the guy in the store that really knows his stuff. You want to listen to really expnsive stuff you can’t afford as well as stuff in your category so you know the cost / EQ. It is like fine wine, there is a vocabulary, ways of sampling the bouquet, how to swirl it in your mouth, the tannins, the finish, etc.

I have bought $20K pieces of equipment unheard with absolute confidence that I knew what they sounded like, and they did. There are a lot of problems on forums. There are no standards… some people can’t hear the difference between a Best Buy special and a high end equipment. Some people think a $1,000 DAC is a rip off. Each post must contain enough information for you to evaluate the values and credibility of the poster as well as some valuable information. So many posts are completely useless. “Buy this and be done.” Is a completely useless statement.

Nothing will replace the knowledge gained from reading a couple of books on high end audio and reading cover to cover The Absolute Sound and Stereophile.Then exposing yourself to as many systems and components as possible… by yourself in a quiet room. Although annual audio events should be on your list if you are serious.