Can't add much to Fubi and Vlad, they are both right of course. All subjective.
As to measurement, short of expensive specialist units such as the ones from Chord which use their own codex on FPGA's rather than off the shelf chips the best performing DAC's on paper are probably from ESS (Sabre Hyperstream), varying slightly depending on models.
You can find them on even relatively cheap electronics.
Still, manufacturers using them quite frequently 'compromise' their full ability for whatever reason, subjective listening tests probably being one, less than ideal engineering solutions as regards to output stage in others.
Then there are 'legacy' (older) chips, still used in surprisingly expensive products which also review well but may not measure as good as the latest and greatest.
Some of the performance of the latest 'super chips' is probably more important in theory than practise as the material which would test their ability is either not available or very patchy. Add the hardware, amplifier and speakers to fully exploit them and the cost could be very high.
It's a jungle out there