What is the best DAC ever made?

I originally was using the Wadia 32 and later DAC's with a PS Audio Lambda II transport. I switched to the Mark Levinson 36S (then to 360) with a great improvement. Now I have an Accuphase DC-61 as the DAC and an Aloia CDP 11.01 as transport. I was looking merely for equipment that would decode 44.1, since I have about 10,000 CD's. If you want to decode SACD or DVD audio, there are plently of all-in-one players out there. Because of this muddle, it is possible to pick up very high end DAC's that only do red book for pennies on the dollar. Genesis Digital Lens and Whest Audio DAP 10 are also in the chain.

How about the KSL-DAC by Audio Note Japan (Kondo)? I've seen it, but I don't know anyone who has actually heard it or own it. Beautiful piece but way out of my price range.

Siver Eagle Audio Signature DAC. The DAC is built with Black Gate Non-polar capacitors and two 6X5 rectifier tubes, 4x6J5 output tubes with special C-core output transformers and a new model DAC chip. The sound is unbelievable musical and detailed.

A Turntable... no need for Digital Conversion!

When? Now or next week? What are the chances there will be agreement? Why do you care?