What about all those Chinese DACs?

12-15 years ago Chinese audio equipment was regulated by poor chip manufacture and extremely poorly designed internal structure. Both mechanically and electrically. Things now are much better because of the manufacturing base knowledge brought by designs outside of mainland China. Eventually they will take over because of the cost performance ratio. Personally however I cannot bring myself to purchase some Chinese equipment, because of the Balls Up I have witnessed. The best source in my opinion is still CD data and so, that's my take on it all. I am sure if I built a DAC it would be better than pretty much anything simply because I do not care for any other than Art.

Ive read quite a few mot recent dac reviews. At under $1000, the Topping D90 Discrete ONE BIT is fabulous HTH

I have two top of the line Topping DACs in second and third systems and they sound very good.  I also have a Denafrips Pontus II fed by a Denafrips IRIS in my main rig, and it sounds fantastic although measures lower (different topologies). 
 

I guess it depends on application, implementation and synergy with system and room.

+1 specs are nearly irrelevant in determining the sound quality of components. 

I’ve heard some great DACs from China.  I have WiiM, Blusound and the best is my Holo Audio Cyan 2.