This year we might see a lot more players in this segment coming up. eg Elac is launching a Streamer- Dac at 1000 USD. and esoteric is also coming up with one at maybe 10+ times the cost.
Am sure we will have almost every other DAC maker coming up with USB and a Ethernet/wireless input from a Computer and/or NAS or HDDs
A single box has its benefits but supreme If sound quality + flexibility (Tweaks

) to reconfigure in the future is criterion then a PC + USB to SPDIF converter + Dac is perhaps the most flexible as you get a choice of
The dac which has the exact SQ you are looking for
+ flexibility in a changing world of Music players and formats (eg MQA which is better than HD and each year the players only get better)
+options to move to a better converter to connect to a DAC ( USB2/3 or any other format of the future)
+ better processors in the computers -which improve latency and hence better timing
but then you add on more cables/ power supplies etc etc to the chain as well.