It's hard to get philosophical over a machine that processes 1's and 0's. Anyone thinking that a $5,000 power amp will sound better than a $500 power amp, but a $5,000 DAC won't sound better than a $500 DAC, is wrong - at least in principal. The same basic rules apply to DACs: better design, better components, better power supplies, etc, generally produces a better sounding product, for which you should expect to pay a premium. (as always there may be outliers which are exceptions to this basic rule).
Quite a few people are using Denafrips DACs on this forum, and it seems, with Spatial Audio speakers - and for good reason, IMHO - since Denafrips DACs sound good. My experience is with the Terminator range. Keep in mind that with the Terminator, as one moves up the T-line, you're exchanging a little added warmth for resolution. The original T with DSP upgrade is an excellent match for the X3 in my system. This speaker needs pairing with something a little on the fleshier side of neutral (in my room/system) and the original T with DSP board is a good fit in that regard. When I plug-in the Denafrips GAIA DDC, the trade-off begins. The DAC/DDC combo becomes more resolving, more focused, more detail-oriented, but loses a little warmth and body. I can regain some of the warmth by switching the T into NOS mode.
Anyway, I like the Denafrips Terminator. It was a nice improvement over the very good Moon Audio 380D.