I'm not going to spend that kind of money for a DAC, I totally understand the law of diminishing returns. It would appear to me that "the best DAC" from maybe 5 years ago, which probably cost a grand, is about what is standard in the 29 dollar DVD player that WalMart is selling today. That is the problem. Stuff keeps getting better and better, and cheaper to make, so depending on where you jump in, you're going to get burnt..I don't know that I have bought a single NEW component or piece of audio gear in the last 15 years...Everything has been DIY components parts (or kits), vintage, used, refurbed, or been something I can upgrade....