Understandable sentiment re not feeling like one needs to spend more after spending ~USD1.5k on a DAC. There's no question from my and others' experience the R26 and the other *26 Gustard DACs benefit from quality external clocking.
But I definitely wouldn't say the R26 as needs an external clock to sound great. After all the well known very positive reviews by SoundNews and iiWi Reviews were sans-clock. So you're getting the performance they describe in their reviews which they favour over all comparatively priced DACs they've tried and a number of more expensive ones.
Rather I'd think of the external clock option - which is really well implemented via the K2 clock synthesiser which takes the 10mhz external signal and generates from this the 44.1khz and 48khz multiples of 22-25Mhz the DAC needs whilst minimising jitter - as a high value feature, a great optional upgrade path.
All that said, would I recommend an external clock with the R26? Hell yeah!
I've had the LHY OCK-1 since Sep and the OCK-2 for just a few days. They both - at least in my speaker system with a good clock cable - elevate the sound to another level. Soundstage, in particular depth, improves along with a longer and more resolved acoustic decay, not to mention more palpability and texture to notes. Overall a more engaging, nuanced, dynamic and expansive sound whilst retaining the character of the R26's sound. What you can hear through that Youtube vid is just a taste of what it is like in person, at least in my speaker setup. Assume same holds true for a good headphones setup.
There are actually a couple of guys on other threads using Gustard *26 DACs with USD4-5k clocks in expensive systems - they feel the K2-based Gustard DACs scale that well with super precise (and expensive!) clocking and are very satisfied with the result. That's too rich for my blood, but just saying FWIW.
I feed the R26 in PCM NOS or DSD Direct PCM768 and DSD512 from HQP/Roon on a Mac Mini M1 - the effect of using an external clock with them is additive. Indeed I've read before that precise clocking is more important the higher the resolution signal a DAC is being asked to process. That makes intuitive sense to me.