How much should I spend on a new DAC

I agree that the PC is a limiting factor and would get a streamer/DAC combo. HiFi Rose, NAD or Cocktail Audio come to mind,

Go audition streamers and DACs. Only you can decide what would be best for you. Not this forum. All you are going to get are opinions. 

I’m not up on Roon, but pretty sure the Innuos can be used as a Roon endpoint so there may still be a benefit.  Maybe someone else can chime in here?

@baylinor I know you like your X26, but with the Ares you’re comparing a lesser R2R DAC so not surprised you preferred your Gustard.  Here’s a review that directly compares the X26 to the Gustard R26 R2R DAC, which is a more fair comparison, and the reviewer has a clear preference for the latter and puts it in the top 5 of all DACs he’s heard regardless of price.

https://soundnews.net/sources/dacs/a-new-point-of-reference-gustard-r26-discrete-r-2r-ladder-dac-review/

I just bought a Black Ice tube DAC on sale (direct from Black Ice) for $899. They offer a 45 day no risk trial. My initial impression of the DAC and the company is very good. As others have said, you need a streamer and the Node has been suggested which is what I have. I have no clue about the ROON side of the equation.

Someone suggested ditching Tidal - I'm a Tidal user (basic service I do not have MQA) and have been a/b testing Qobuz over the last 2 months to see what the fuss was all about - and so far I have zero reason to switch purely based on sound quality. Today Qobuz started playing songs from a few seconds into the track and then skipping to the next song. Happened multiple times with different albums. Never happened with Tidal. But why not get a free month and see for yourself?

+1 on the Bricasti M3.  I would look for a used Bricasti with a network steamer card.