Sorry but we are at the point with DACs as where timekeeping craft is with wristwatches. I can go on Amazon and buy a $30 Casio wristwatch which will keep time every bit as well as any watch in the world. Or I could even go to a kiosk in a mall (they still do exist) and buy something that checks in an atomic clock kept by the US Naval Observatory, and that watch will be even better and won't cost more than $50.
Same deal with DACS. Amir has literally measured over a hundred of them, many costing under $100, some even costing less than $10, and they are all absolutely good enough to be the source for the finest of audio systems. That's why people say it's a solved problem.
You can, of course buy something that looks different or imparts some coloration, if that makes you happy. There are companies who make DACS with tube output stages, and employ other gimmicks to make them into tone control. If that's someone's idea of better, then great. But if all someone wants is something true to the source, something like a $120 Topping D10, to pick but one example, will admirably fill the bill.
Obviously, you can pay more for more features, or more channels. My only system Dac is the Octo Research DAC 8 Pro. It cost $1400, but it has 8 channels and I use the USB feed from it to drive a 5.1 home theater setup, while the remaining two channel are employed as a DAC for my Smyth Research Realiser. So for me the extra cost brings extra functionality.