There is no best dac in the market today. The best dac in the market always comes tomorrow. Best way to continue getting on a non stop dac train is to join a dac manufacturer actively promoting their dac so that you get favorable treatment from them and not having too much switching cost the next time you catch another train.
Yes, there is no best DAC today, yesterday and tomorrow. At best , all we have here is people sharing their experience in their systems - sorry I appreciate but do not valuate collective listening, the Houdini experiences - and their interesting opinions. It is why WBF is a great forum.