I have a Chinese tubed DAC I've had for years now. Lite Audio DAC-60. I doubt it's up to what you might expect from a newer pedigree. Actually since I've integrated an audio processor I've been using for vinyl for years and now with my cd player and DAC-60. Has made the greatest improvement with cd listening. The Aphex aural exciter. Used more in commercial applications, broadcast, sound reinforcement and recording.

Most people on audio forums I've praised it's use have considered it to be sacrilege used in home audio reproduction. I guess I'm a heretic. But I find it enhances in a good way the aspect of the home audio experience in a more vivid presentation of recorded music. Which I feel is an approximation obviously to live music and what limits of the recorded mediums capabilities are. Anyway, that's my bag. And I like it.

The DAC LITE Audio-60 goes back towards the first decade of the new century. I bought it for its reviews at the time and price I would spend. It never really gave what I found to be an improved presentation of the digital medium of CD's for me. I generally lost interest in digital for a good decade. Funny I had the Aphex all the time. But I used it exclusively with vinyl.
Like the ad says. It isn't your electronics, it's the pre-recorded medium itself that lacks the impact and sparkle. Any-who I'm not into the pedigree of electronic brands and what the audio press says to throw your money at. I just want what sounds good to me. This thing has completed my wanderlust. I won't play without it now.

Hi, I have no experience regarding the gear you are thinking about. I do love tube sound and almost all of my designs are all tubes. (a few things like SS rectifiers though). My sense is that since the media that goes into DAC is digital I would personally opt for a digital DAC with a clean audio section. It could be either SS or tube. Each has positive and negative aspects. It is ironic that the DAC I use has settings to "make it sound like a tube unit". After listening to all the choices I chose another one. I'm not sure what they were trying to do but the clean output variations sounded better. If you can hear the units you are thinking about it would be best, an alternative is a try before you buy arrangement (yes I know fairly rare). Otherwise it is kind of a crap shoot. No two folks have the same ears and yours are the ones that matter in this case.

... The draw of the high end sound is a lure touching both objective, subjective ends of ones psych. I've only dipped my toes into modest higher end components like my tube amps and preamps through kits. Speakers through DIY build. It's all relative to income though. My income never could warrant the high end cost pursuit. But I hope you fulfill your desire for quality listening by whatever means.