PS Audio DL 3 вполне себе приятный неплохой ЦАП. Думаю PS Audio Nuwave dac dsd будет поинтересней чем Michi X3 – Rotel. К тому PS Audio вполне ликвидны на вторичке , впоследствии можно будет продать без особых потерь (или вообще без оных), что нельзя сказать о последних моделях Rotel.

Из обсуждения на американском форуме:
I decided to take a closer look at the PS Audio NuWave DAC. What do you think? How worthy is the thing, who has come across. Or can you offer something else in this price range, including second hand equipment (Weiss Dac2?Mytek Stereo 192-DSD Dac?).
By system > loudspeakers B&W802, Classe 2200 power, pre Classe 500, Wadia 6 CD player.

Judging by the review and appearance, Mytek is a studio parting, and they have other goals. No matter how it turned out to be dryly analytical and non-musical.

NuWave Dac is a good sound DAC (not like Weiss DAC2 and Mytek), which speaks of its filling, including power, and vibration immunity.

Of course, it is curious whether Wadia 6 will win as a player or if it will be more interesting as a transport in conjunction with NuWave Dac. You should compare before buying to be sure.

In my opinion, if you are considering a good sound DAC, there is an excellent model - Wadia 122: also ESS Sabre, Wadia design and processing algorithms, very wide possibilities for switching and connecting, for example, to a triphonic.
http://www.wadia.com/ContentsFiles/wadia-di122om01.pdf
https://hifipig.com/wadia-di122-digital-audio-decoder/

In terms of sound, it is somewhat simpler than NuWave Dac in detail, but it is also cheaper and has a fascinating handwriting - fascinating musicality is added in comparison with the more analytical 121 Wadia.