Best tube dac available?

Ten grand for a CF DAC-040 Non-0versampling DAC? One that
is very succeptible to the Transport used-(No reflection
on the very good sound of NOS DAC's). Kind of hard to take
advantage of High Rez. Downloads- should you ever have a
change of heart. Not sure if production of current CD's
will remain stable-rumors abound! Alot of money for the risk-all that I am saying. I am out of here!

The Ayon makes a nice tubed DAC; with full array of digital in/out..and up samples.. I have the Ayon CD5-5; integrated transport and DAC with tubes; and quite happy with sound when used with my Qsonix music server...much better than the PSAudio it replaced..I believe their stand alone DAC is the Spirit or Orien..not sure name...

Eastern Electric Minimax DAC + opamps

The Audio Research DAC8 that I own is not tube based. After much research and testing they found solid state DAC's are better sounding.
The DAC 8 is the best sounding DAC I could find regardless of price or technology.

Solid State DAC's certainly test better- no arguement!
It is usually the Analog Output Stage and/or Rectifier
that is Tubed on a Tube DAC. Listening is the same
subjective arguement that has been the bane of Audio
ever since Solid State first challenged Tubed Equipment.
There are some things that Tubes do better, others that
Solid State does better! Some try to capture a little of
both! The BEST Solid State Devices might be stratospherically beyond the budget of many. Tubed Version
that might get you 95% of the way there at 2/3rds cost,
might be ticket for many. Talking of the heaviest Iorn
Solid State out there- of course there are expensive Tubed
Units as well.