I have heard the $39,000 Linn Streamer/DAC, and it is unquestionably excellent, and it is not something I will ever likely buy. Manufacturers sometimes have such products in their portfolio as halo products, which could also lead to trickle down technology for more affordable products.
$39K for the Linn Klimax DAC/streamer?
It has to be set up using a special service and there is no manual? I guess this for the very wealthy few who do not care about "gear." I would rather buy a car with this money, or part of a Porsche, and set up my own DAC/streamer. But Stephen Scarf at Absolute Sound says.."unquestionably the best combination DAC/streamer I've ever heard, bar none." Great hyperbole, may hold true for a month or two, then some other over-priced bit of kit comes along..