The best DAC I ever heard in my house (for 4 days) is the brand new (for 2025) Allnic D-15000 Signature OTL/OCL DAC. Initially this thing had 2 things going against it from my own prejudices. It is a tube DAC, and it also uses the top end Delta-Sigma ESS chip. I heard this with my RAAL SR1a phones, Yamaha NS5000 speakers, and the Magnepan Mini speakers.
Now this DAC upended all my thinking because it is both the most detailed DAC I ever heard and it also incredibly holographic. Now I do not attribute the level of detail to the ESS chip but to the OTL/OCL design. This got me thinking what if someone like PlayBack designs with their FPGA based design also used an OTL/OCL design.
I never used to think that a $25k was going to be that much better than my Schitt Yggi+ OG DAC.
Schiit Audio Yggdrasil+ OG DAC; D/A Converter; Unison USB - The Music Room
The Allnic was. If someone gave me $25k and said I could not buy the Allnic. I would easily get the Yggi+ OG DAC I listed above. Other DACs are somewhat better but nothing close to 10x. The Allnic is another matter.
I also heard the new Allnic $33k Signature OTL/OCL preamp in my house. I listened with both the Yggi+ and the Allnic DACs. Wow, that was an experience. The all Allnic setup was better, but the Yggi+ and Allnic was amazing too. My current and long-term preamp is the Benchmark HPA4. The Allnic was more detailed than the uber detailed HPA4 preamp, however it was also holographic.
BTW - Schitt Audo has the new Delta Sigma Byggi DAC (via FPGA I think) being sent out to the wild now. I am in the queue to convert my Schitt Yggi+ MIB to the Byggi ($1500)i. I hope to get this done in a few weeks.
My friend who sells the Allnic gear will get a visit from me with the Byggi DAC to do a head-to-head with the Allnic. We will use the best headphone in the world the RAAL 1995 Immanis (+ new silver RAAL cable) with the new Woo amp which has direct RAAL connectivity. Easiest way to hear DAC differences,
Actually, I remembered that the new Allnic headphone amp also has direct RAAL connectivity like the Woo. I will hear both.

