Sticking with the question: "MSB Technology -- the "best" digital can get?" regardless of price, I'll offer my perspective based on listening that I've done before I purchased an MSB Discrete and then upgrade to the MSB Premier.
I had a Bryston BDA-3 (AKM chips)- a great value for the money and after 7 years I decided in 2024 to see what was out there and if I would hear an improvement. I auditioned the DCS Bartok, MSB Discrete, Weiss and a couple of others (all around the $10-13K range). The MSB sounded much more natural, 3 dimensional/soundstage, smooth, detailed with a solid clear bass. On poor recordings it help up better than the others. The Weiss is an ESS DAC and don't like these chips - much too sharp for me.
So, if you're in the market, take a listen to the MSB. One other brand my friend raves about is Berkeley Audio Design. I haven't heard, but trust his judgement.

