Not chiming in on the dac of choice but rather the Made in USA portion. Yeah I am with you on the Made in the good ol U.S.of A. But I saw that someone mentioned that made in the usa means little as the value of components that are officially from the USA is like 25%. That is false. It is actually very hard to say that it is made in the USA as the value of parts has to be like 98%. They govt even inquires to where the material is from so if the metal is from China that is a strike against it. Here's a video of Schiit Head saying as such- (jump to the 7 minute mark):