My only absolute evaluation and recommendation regarding anything I use or have discovered is through direct use in my system and my own subjective listening.
As you know Martin the net is awash with theories, "facts" and recommendations of equipment based on measurements, technical abilities or simply other peoples listening experience with a piece of kit in their system and audio environment. This maybe a good start for many of us but I always reserve judgement until I get whatever piece of kit I use and it has been hooked up to my system.
FWIW I found my digital system improved with each step I have taken.
1. A move from CD to FBA.
2. Use of Audirvana on a laptop using SSD.
3. Bypassing laptop DAC to then use off board DAC.
4. Reclock digital data with DDC before it gets to DAC.
5. Use of Linear PSU to power both DAC and DDC.
Each step of the way was marked with an improvement in SQ. Of course it could all be in my imagination
I have pondered "better" DACs , better cables etc but I would soon run very quickly run into the law of diminishing returns and in fact almost any change /addition would cost more than the whole of my digital set up. If I were seriously thinking that digital would become a significant day to day part of my system I may considerer other options but to be honest I have heard mega bucks gear and for me although technically they are fantastic and measure superbly they still sound err...digital.