Abhi, the sound output, particularly for music, is very subjective. If you read the reviews of Benchmark's DAC1, many people say it is as close to 100% accurate as possible. But the same reviewers call the output dry, and 'without a soul'. I have heard the DAC1 along with single driver speaker and an ordinary Marantz CD player. I have yet to hear any other system equal that in terms of soundstage, clarity, and fatigue free listening.
But remember this was from a CD through a CD player. Playing a file through a media player is a different matter altogether.
If you have shortlisted a few DACs, I would strongly suggest you listen to the same songs across all the DACs, and then make your purchase. Carrying a WDTV Live for audition should not be an issue.
Do not take a hurried decision based on some random percentages thrown at you. Remember, your ears have to tell you the percentage improvement, if at all you can measure it. You are talking about a 20-30K very critical investment for your music. Take you time and make a valued decision.
Cheers