The only thing that’s critical with a DAC is that it avoids negative artifacts. My early (cheap) Cirrus Logic and ESS delta sigma DACs whistled and whined. Some higher end ESS DACs have been piercing too. These were extremely easy to identify blind because each had different specific artifacts. My AKM 4490 DAC did away with the bulk of those issues, but not everything.
My entry level ZenDAC with a Burr Brown chip and much more expensive Bifrost 2 avoided piercing whining but have roughness artifacts. Then, the Bifrost 2/64 does not whine and has no audible roughness. I don’t see any point in spending more.