I don’t go to hifi shows or high end salons, and have never personally heard very high-end DACs (or CD players).
But the MSB Technology Sentinel DAC, at $375K USD, might be worth a listen.
There is a 2025 factory tour video of MSB on YouTube. They spend a lot of time on milling and using space-age machines for pick-and-place, etc. But there is absolutely no mention of the discrete DAC models MSB has been "perfecting" since the early 90s.
I have no idea whom the Sentinel is intended for other than top CEOs, billionaires, et. al.
And does it really, sonically approach, say, a $10K vinyl or open-reel system?