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ASRC, DACs, analog stage and listening

envydd

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Most of my music is on CDs and I increasingly use my Chromecast audio to listen (ok I am not an audiophile if that helps!). Does ASRC (async sample rate conversion) help and what would be a good inexpensive DAC with ASRC which can also act as a preamp. One option seems to be a Teac UD501/503/NT503

I see ESS cranking out chips (and topping et al cranking out DACs) at an amazing pace with built in head amps while a bunch of brands selling DACs with older chips with a lot of discrete circuitry (and better op amps). What matters sonically? I am not an audio engineer and cannot listen to a lot of DACs, hence curious.

Although my DSP knowledge is a little rusty, I am wondering what constitutes a good DAC beyond perfect charts. Do our ears find perfect charts musical or does it consider a bunch of nth-harmonic musical?

FWIW I have a few ESS DACs e.g. IDEA, DA3 (for my hifiman 400i) and a 200W NuPrime integrated amp (for my LS50 monitor). Curious why folks have not tested the NuPrime DACs here. Also my 1st post here!
 
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