1) "less noise"
Alright. You said "what I want to be better" and then said "less noise" so naturally I assumed you had noise. Silly me. And right before that you said your headphones "miss a good half of what's going on" and now state that it's probably just your preference in music.
Very confusing. We'll move on.
2) Beyerdynamic, Sennheiser and Sony are a good start to look at.
3) The ALC897 are basically mid-range. They are "okay" but won't have great separation between frequencies. That leads to slightly muddled audio. If you listen to a good audio solution then go back to those it would be obvious.
ALC897 + value headphones is perfectly fine.
ALC897 + expensive headphones is wasting money on headphones.
Cheap headphones + an expensive DAC is also a bad choice.
Anything up to around $100USD (18,000 rubles?) or so I'd stick with the ALC897 solution. Going above that (you state 40,000 maximum), I'll have to see what's available for DAC's but maybe 15,000 to 25,000 for the headphones and roughly the same for a DAC. Optionally, USB headphones with a built-in DAC.
I'm typing this out and will check prices.
4) POWERDAC
Interesting product, but it's designed for MOBILE devices. It doesn't even have a volume knob.
"I have read with PWM the D/A converter can be the speaker its self in cases."
?? No. Basic drivers just take a varying voltage signal that drives the electro-magnet that moves a diaphram which in turn pushes air. If a speaker COULD take in a digital signal it would have a DAC built in (like USB headphones). The POWERDAC itself is still a DAC. It just works internally different from traditional DACs.
5) Headphones at "DNS" that may be worth looking into:
(some models have DIFFERENT ohm versions so verify your Motherboard or DAC rating)
- Beyerdynamic DT 770 Pro 32 Ohm (24,199)
- Audio Technica ATH-AD500X (apparently very comfortable and larger than other headphones. are "open back" which some feel sound slightly better, but OTHER people will hear some of the sound if that matters to you)
*Only listing those because it's very DIFFICULT for me to navigate those website stores even with Google translate.
6) DAC
Very quickly, I tried to see what was available. THIS one seems a good value at "9,355 rubles":
"iFi Zen Air DAC"
(listed at "ozon" but link was too long to copy)
High-performance audio, even more accessible. The ZEN Air DAC brings iFi’s renowned sound to all, delivering the same rich musicality from the legendary Burr Brown chip found in our award-winning ZEN DAC series.
ifi-audio.com
Review:
https://www.head-fi.org/showcase/ifi-audio-zen-air-dac.26079/
"The sound produced by the ZEN Air DAC was high-quality, detailed, clear and clean -- free from of any noise or distortion. The delivery was smooth and dynamic, making for an enjoyable listening experience for hours on end."
- 6.3mm (so need a 3.5 to 6.3mm adapter)
- different "iFi Zen" models had a single USB Type-C connector for both power AND audio so double-check the connections
Summary:
From what I can tell, maybe a DAC similar to the one I mentioned plus headphones no more than roughly 25,000 rubles. With tax your total shouldn't exceed 40,000.
I recommend buying the DAC first (along with a 6.3mm adapter if you need one). If you notice the AUDIO QUALITY is NOT much better then maybe you'll have a hard time benefiting from good headphones. You SHOULD see a noticeable difference even with the cheaper M20X headphones.
FINAL point... to complicate all of this, when you get new headphones your BRAIN needs time to adapt. You have a BIAS towards your existing headphones so NEWER headphones don't tend to sound as good as they will later. This applies to better sound with a DAC as well.
If you use for a while, maybe a week or more, then go back to your ORIGINAL setup the difference should be more obvious. The OLD setup should now sound more obviously worse. (It's a real problem for audio reviewers who aren't aware that this happens).
Good luck!