I can say that the ARC DAC 9 is simply stunning and completely complimentary with the Audio Research preamp and amp. This is what I have. The last thing I dropped in was the ARC Dac (I actually have the CD9 SE) I had no intention of buying it... I felt obligated to try it because my dealer had taken the trouble to bring it over... it was $17K. Within 30 seconds I was texting him... order one... I have no idea where I am going to get the money from... I will have to find a way.
Since then I have tried lots of DACs... more expensive like the Berkeley Alpha Reference and dCS and it was superior. I am sure it is partly the synergy... having the exact same sonic qualities really helps the whole chain.