As far as audibility is concerned, I think we've reached a period when vast majority of DACs you can buy nowadays are 100% transparent to the listener.Which DAC on the market provides the most accurate audio quality?
From a technical standpoint only, and beyond anything human can hear, Topping D90SE, Gustard X18, Mola Mola Tambaqui and Okto Research DAC8 are the most accurate DACs measured so far. (Not considering only SINAD at 1Khz)...
Why don't you ask yourself?If you are reading this, please ask them to send you unit to measure and review.
"Surely"? I don't think so...Surely, at this price point, perfection should be expected.
If price = performance, then there would be no point for ASR or any objective analysis.