Two choices in your price point are exceptional. I represent one so grains of salt apply. The Lampizator Posidean is well near perfect. With a retail of $25k, it's a slight but worthy stretch. The Posidean is not colored like the Pacific (albeit beautifully so). Still, it reaches close to the Horizon, which is why Lukaz created a new digital engine and other updates for the latest Horizon 360. In short, it's a breakthrough at this price point.
The other is a new Wavedream Reference DAC Rockna Audio. I signed on to be their US distributor after hearing the current generation DAC at Munich 2024, playing alongside Trafomatic amplification and Tune Audio speakers. The sound was superbly musical, and when Sasa shared that he would not listen to digital on anything but Nicholae's designs, I was sold. The first units are expected to hit our shores in late December, with a projected retail of $24,000.
Whatever you decide, there has never been a better time to purchase a great DAC! Good luck.