If you would, please consider the question in these general pricing ranges:
Under $500
$500 to $1000
$1000 to $2000
$2000 to $5000
Above $5000
Let's assume that a DAC which costs $5000 is probably going to sound a little bit better than a DAC that costs $500, though, like everything else, it is a matter of opinion to some degree or another.
By analog sounding, I mean the DAC which does the best job of removing any digital "harshness" or "brittleness", or introduces the least amount of it.
Thanks
-Paul