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Best DAC for a high end portable Bluetooth receiver?

Other Parts Discussed in Thread: TLV320DAC3203, PCM5102A, PCM1795, PCM1792A, PCM1794A, PCM5242, PCM5142, TPA6120A2

Hi,

We wish to develop a high end portable bluetooth receiver that would allow users to plug their headphone, https://www.amazon.com/MOCREO-CLIPR-025-Bluetooth-Wireless-Streaming/dp/B00QCO4EG4

Which is the best DAC for this purpose?