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The question is meant to be open ended. The thread is going to be premised on listening to music, rather than measuring components, but is meant to make attempts at sorting out what measurements do matter, and at what level they matter. I will start with some simple observations, and suggest...

Hey guys, DAC of the moment, a Topping D-90 for sale, in black. This has just been used for a few weeks here and is "as new". Will ship via USPS Priority Mail in the US. This item is SOLD

I see it mentioned over and over on these forums, that the reason for poor performance of a given DAC on certain measurements is blamed on the use of "discrete" circuitry as opposed to using an IC design. I see this mentioned both in the case of DACs which may have a discrete converter...