Audiobyte and its parent company, Rockna, make one thing and one thing only: digital to analog converters. They've been doing this since their inception in 2008 in Suceava, Romania. The same engineers designed AudioByte products as the top of the line Rockna. Although with AudioByte, they are allowed a little more creative freedom.
Therefore, the Audiobyte product line will always have the latest technology. Even surpassing brands with converters 10 times the cost. There is no better DAC value that I know of.
These designers were behind many of the other companies that you know and respect. I also consider them some of the best engineers the planet has to offer.