@RustyCrab@Wiz I'd say it isn't worth spending more than $100 on a DAC and that too should be based on what features you want (eg if you don't want to get a separate amp, does it have enough power for your headphones, and if you want to use sensitive IEMs, is the noise floor low enough so you don't hear hissing, or if you want features like being able to also act as a bluetooth receiver dongle to use your wired headphones on the go).
Otherwise they're all going to be basically transparent nowadays.