There is so much more involved in designing and building a good sounding DAC, than the D/A conversion chips used. My Mearson DAC1 MkII sounds great with its dual Burr Brown PCM1794A hybrid chips. My Aries Cerat Helene sounds even better with its 8 Analog Devices AD1865N-K stereo ladder R2R DAC chips, or 8 D/A converters per channel.
However, with each of those DACs there is so much more, such as:
- optimized USB input
- precision clocking
- multiple regulated power supplies
- discrete output stage
- well-damped chassis
- and more
Other considerations include how the DAC plays with your other equipment considering things like which input is optimal, whether it is optimized for a balanced or single-ended output, the output impedance, the output voltage, and more. There are so many variables with both the DAC and with the rest of your system, that you simply need to try the different DACs you are interested in at your place and in your system.