Actually, I am about to go to an R2R DAC. Still under 1K so no ego bragging snake oil stuff. Yes, even a $100 DS can measure THD and noise better. Only a little more and jitter gets really good. But that is not the whole truth. It is a starting point. Measurements tell you more what is crap that what is cream. For that, you need ears. No ego, ears. And your ears are not the same as mine.
A DS and a R2R have different sets of flaws. Which set are your preference? Back in the early days, I much preferred a Wolfson. Night and day. For me, I think I would rather a Denafrips or Bifrost over a V90. Even a Atom+ measures better and it sounds darn good, just I am more sensitive to the edginess of a DS than the lack of tiny details you can only hear with headphones. I wish I knew if a cheaper by 4 times Modius, as a better implementation of a DS than most, was good enough, but I only want to buy one more. I do know the $100 AKM in my Asgard is not to my liking and neither were the Topping or SMSL so well reviewed herein. Bought, listened, returned.
And there are those for whom an Apple Dongle is more than adequate. Leaves them a lot more money for music. If I had a phone attached to me with ear buds my skin had grown around like implants because I never took them out, maybe it would work for me. But no. I listen to speakers only. Actually I have a old SMSL SAD-01 DAC/chip-amp on my desk for listening to Y-Tubes. It works. Right tool for the job.
And, there will always be the bigger is better. The same people who buy $800 USB cables. Just saw an ad for a $13,000 outlet. I bet someone will buy one. P.T. Barnum is probably laughing in his grave.