Just in case you are still reading. It’s easy - when the measurements say they do.True. If you look at the results of Amir's tests, I'd guess everything from top to bottom exceeds the limits of my (or anyone's) hearing. So, why bother to rank at all? If, in the final analysis, it's all limited by our physiology and biases why does anyone ever buy anything above a PROZOR 192kHz DAC ($13.99 on Amazon). It's spec's put it well beyond human limits. Silly statement? OK, then exactly where between the PROZOR and the $115,000 MSB SELECT DAC do audible differences end?
And that can happen at any price point. We have examples of transparent (or close to) measuring DACs at around $10 (apple dongle) and other examples of very high priced items that measure appallingly.
For me it is easy - shortlist from the blue/green sections of the Sinad chart - all of which are going to be fine audibly - and select from them based on criteria other than sound. Features, quality, after sales, price, aesthetics etc etc.