Although at the cheap end of the spectrum normally discussed on this group, I'll share a quick anecdote from a few years back. My first DAC was a Schitt Modi Multibit. I was delighted with the new audio toy, as it enabled me to rip CDs to FLAC, then play them back from a NUC. A year or so later, I became aware of ASR (launch the rotten tomatoes now). Based on measurements alone vs the Modi, I bought an SMSL SU-9n DAC from the 'zon, knowing I could easily return it. My NUC was able to feed both DACs simultaneously, and my preamp had a very easy toggle switch on the front panel that my wife could completely hide while switching between the two. I quickly lost track of which one I was hearing, focused on what I was hearing, and on 5 separate musical tracks, the SMSL DAC won. Hey, it's a cheap DAC, positioned in ASRs upper quartile, while the Modi Multi was in the lower quartile. They both sound good in isolation. But in this case, the better measuring DAC won. Speakers, ears, amps, etc, all play a role. Do I normally use ASR for audio purchases? No way. Amir hates tube gear, and that's 75% of what I use.