And dCS uses 40 dacs (total) and not OEM but fully upgradeable and future proof.
And for Scarlatti or other top digtal gear owners that can accept extrenal master clock prepare for take off with the Esoteric rubidium clock it's fully compatible.
Then use top anti-vibration isolation, and top power cords and see (or better listen) constant performance improvement.
Of course this applies to all top gear.
What I mean is if you have Scarlatti or D01, or Trinity GTE, or any other true top digital gear first try to drink all the juices of it and then consider other dacs.
Every top dac has hidden many potentials all you have to do is to unlock it!
And yes a shootout in the same system with the same conditions is the best way, everything else are "poet's inspirations.."
Now regarding modifiying than constructing
Imagine if someone can upgrade or modify f.e. a Scarlatti dac than to buy an already modified APL........