Recommendation for DAC needed.

IMO, if you don’t get a fpga based dac or it doesn’t have a network card built in, you are wasting your money. Either the ps audio DS or DS jr dac will blow away the benchmark or the Ayre. Compare the functions of each dac. If you want a cold sounding dac, go with the benchmark.
Each time I get a free upgrade for my ps audio DS dac, performance increases. Over a year ago, ps audio updated their software to add MQA support, for free. Show me another dac that has a class A+ rating like the DS and you get a free bump in performance every 6 months. If you compared the DS with redcloud software, do the comparison again with the latest  snowmass upgrade. Also you get a network card in each of the dacs that allow you to get rid of the inferior usb connections that most people have to use

Who here actually uses MQA much, if at all?  Some act as if a DAC does not play it it can be no good. Most will never use it.  Keep in mind.   Some DAC's provide upgrade capacity if it ever catches on. Features do not necessarily correlate with what sound you will like.  

Asking someone about what DAC to get is like asking someone what woman you should marry.  You will only get the other person's taste ....  You need to find out for yourself.  Win, and maybe lose a little. You will win in the end if you are willing to discover what's best for you. Dang..  Asking someone else what you will like?   Maybe they should tell you to put on a sweater because they feel cold?  ;) 

Life's too short to let others tell you what to like.

I can't tell the difference between CD and MQA streaming from Tidal on a node2i so I pulled the card and went with the Benchmark DAC 3 B. 

I can't comment on the relative SQ of different DACs, but I can enthusiastically support the PS Audio products. The ethernet connection is a noticable improvement relative to USB,and the ability to play MQA is a significant step up relative to streaming other sources or redbook, at least from my Oppo transport.  I have basically stopped spinning discs as a result.  The potential for ongoing improvements at no cost is the icing on the cake.  They have a good trade-in program and I believe 30 day returns.  

@nthuerk 
 
So every DAC except Schiit’s MultiBit sounds like ass, sure. Schiit only recently got AP gear to actually test their performance while designing, and notice how they made the Modi 3 and not another MultiBit DAC. MultiBit is snake oil. 
 
@rbstehno 
 
PS Audio is good, but similar/worse than Benchmark, absolutely not better if you did a blind listening test.