I am with Jay here on the ART DIO. I bought a used smART, and within 6 months spent the additional $$ to grow it to a Mensa. I also sought out a used Bolder Power Supply for this baby, and as far as I am concerned, my DAC is done.
Not saying it is the best ever, but it works really well with my system, as it changes, so that is all I can ask.
read around, and see what you can borrow/listen to etc, then decide.