Reasonably priced, modern DACs have been measured extensively, with the results published in the public domain (largely thanks to
@amirm).
Even with all of this data, there is still conjecture in the audio community that a $150 Topping or SMSL DAC will not sound as good as a more expensive DAC. "Distortion measurements don't tell the whole story", etc.
So we are now at a point where I believe controlled blind comparative tests of DACs would be the best thing to help improve the audio community's understanding of DACs.
I know that performing these tests properly is resource intensive, so I appreciate why they aren't commonly conducted. I certainly don't have the knowledge or resources to volunteer to do such a test myself.
Still. I personally think that there would be more value in a single blind test comprising 5 or more popular DACs at different price points than another 50 individual DAC tests. There is merit in having measurements for as many products as possible, but at this point I think what the broader audio community really needs is a better understanding of how these measurements translate to what is actually heard.