Идея найти самых-самых! Давайте поставим на пъедестал лучши из лучших?!
Вот список внешних ЦАПов:

ACCUPHASE DC-91 → 16 x PCM63P-K
ADCOM GDA-600 → 2 x PCM63P-J – DF1700P – CS8412-CP
APOGEE DA-1000 → 2 x PCM63P-K – YM3434
ARAGON D2A2 → 2 x PCM63P-J – PMD100 – UA AES21
AUDIOMECA AMBROSIA → 2 x PCM63P – SM5843AP
AUDIO NOTE DAC 1 → 2 x PCM63P – DF1700P – YM3623B
AUDIO NOTE DAC 2 → 2 x PCM63P-J – DF1700P – YM3623B
AUDIO NOTE DAC 3 → 2 x PCM63P-K – DF1700P – YM3623B
AUDIO NOTE DAC 4 → 2 x PCM63P-K – DF1700P – YM3623B
ГИБРИД AUDIO SYNTHESIS DA-X → 1 x D20400A / 2 x PCM63P - SM5803APT
AVM EVOLUTION DAC1 → 2 x PCM63P-K – DF1700P – YM3623B
BITWISE MUSIK SYSTEM ZERO - 2 x PCM63P-K – DF1700P – YM3623B
CAMELOT UTHER V2.0 - 4 x PCM63P-J – PMD100 – CS8412-CP
CARROZZERIA CDX-M80 - 2 x PCM63P-K – SM5813AF
CELLO MUSIC SERIES 8.1 DAC → 2 x PCM63P-K
CREEK DAC 60 → 2 x PCM63P-K – DF1700P – YM3623B
EAD DSP-1000 SERIES II → 2 x PCM63P-K – DF1700P – CS8412-CP
EAD DSP-1000 SERIES III → 2 x PCM63P-K – PMD100
EAD DSP-7000 SERIES II → 2 x PCM63P-K – DF1700P – CS8412-CP
EAD DSP-7000 SERIES III → 2 x PCM63P-K – PMD100
EAD DSP-9000 PRO → 2 x PCM63P-K – PMD100 – CS8412-CP
KRELL STUDIO → 2 x PCM63P-K + 2 x Motorola DSP56001
LECTOR DIGICODE 2.20 2 x PCM63P – SM5843AP – CS8414-CS
LINN NUMERIK → 2 x PCM63P-K – DF1700P
MONARCHY AUDIO MODEL 22A - 2 x PCM63P-K – DF1700P – YM3436D
MONARCHY AUDIO MODEL 22B → 2 x PCM63P-K – SM5813APT
MONARCHY AUDIO MODEL 22C → 4 x PCM63P-K – DF1700P
MONARCHY AUDIO MODEL 24 → 2 x PCM63P-K – DF1704
MONARCHY AUDIO MODEL 33 → 2 x PCM63P-K – SM5813APT
MUSE MODEL TWO → 2 x PCM63P-K – DF1700P – CS8412-CP
MUSE MODEL TWO PLUS → 2 x PCM63P-K – PMD100 – CS8412
PARASOUND D/AC-1000 → 2 x PCM63P-J – SM5813AP - CS8412-CP
PARASOUND D/AC-1100 HD → 2 x PCM63P-J – PMD100 – CS8412-CP
PARASOUND D/AC-1500 → 4 x PCM63P-K - SM5813AP - CS8412-CP
PARASOUND D/AC-1600 HD → 4 x PCM63P-K – PMD100 – CS8412-CP
PASS LABS DIGITAL 1 → 4 x PCM63P-K - SM5813AP - CS8412-CP
PATHOS InTransfer → PCM63P-K
PIONEER CDX-M80 → 2 x PCM63P – SM5813AF
PROCEED PDP3 - 2 x PCM63P-K – SM5803APT
PS AUDIO SUPERLINK THREE → 2 x PCM63P-J – PMD100 – UA AES21
SENTEC DIANA → 2 x PCM63P – DF1700P – CS8412-CP
STAX DAC-TALENT → 2 x PCM63P – SM5813AP
TEAC D-30 ESOTERIC → 8 x PCM63P-K
THETA DS PRO GENERATION III → 2 x PCM63P-K + 3 x Motorola 56001
THETA DS PRO GENERATION V → 2 or 4 x PCM63P-K + 3 x Motorola 56001
USHER DA20ST → 2 x PCM63P-K – DF1700P – YM3623B
WADIA 9 - 8 x PCM63P-K – CS8412-CP
WADIA 15 → 4 x PCM63P-K
YAMAHA DA8X - 8 x PCM63P-Y + 4 x SM5803APT

Делимся, не стесняемся!