Interesting. My take (in my smaller exposure to DACs, (about 12 above £10K, 20 below £10K) is what floats my boat and seems a constant is NOS, R-2R and filterless. YMMV but I wonder if going PCM - DSD in some DACs is a route to avoid the filtering? And some DACs that don't upsample or filter seem to get to the truth? This is NOT rocket science, in fact it is going back 20 years TBH.
Anyway, my road so far. Money situation has stopped my progress, but I am content with where I am at. If I had a bundle somewhere, I would love to hear the Kassandre as the tube output and design of that DAC is interesting to me. MSB never did it for me, not on the Analogue, or the Platinum IV, but I can imagine things have moved since then. Tastes come into this of course.
Quite possibly there are various routes to ultimate digital sound, the whole discrete DAC scene has exploded with the Soekris, Ares, Holo Spring DAC all under 3K. The next step is those manufactures to push a bit more and IMO the best digital sound could be available to all and under 10K. That is my opinion on digital right now. There is no magic sauce going on, pretty much all these designs are heading / converging to one place. YMMV and this is IMO.