$30K DAC in a $70K system - wise or ridiculous?

I appreciate the answers and different points of view.  Thank you all for your input. 

@jafant I had John Hillig and Musical Concepts mod my Hafler DH220 amp and DH110 pre. They were so amazing, that I sent him the Rotel. I don't have the Rotel (or Haflers) and can't find invoices. But I don't think it was more than $200. John is brilliant. 

All, again many thanks for the many suggestions.  A few observations: First, let it be stated that with all the problems in the world, it is certain that spending even $500 on something like a DAC could be better spent in the service of humanity. :) And for the record, I am quite comfortable with my personal level of charitable giving. Half in jest, y'all.

Also, I misstated the DAC price - it's $20K, not $30K. But I think all the comments still stand.

I'm always amazed in these discussions how many well-argued positions there are on both sides. So I guess it comes down to ones own taste and ears.

@audiotroy 

By "upgrade path" do you also mean software updates/grades, like PS Audio and (I think) Aqua.  

Would you consider dcs as having an upgrade path.