After a quick search, my best guess is that Note 2 has upgraded the DAC from probably the CS4350 to a PCM5122. So in theory there are plenty of external DAC that can do much better in terms of specifications. I know people say the chip is just once piece, and implementation is more important, but all else being equal (can only take an educated guess on that), the ones with better chip are preferred.
Based on specs only, the Rega DAC-R and The Vincent CD-S7 are not impressive at all, not for the money anyway.