A New Twist on the Usual DAC Question

I have been searching the archives for DAC questions but here is a different one:

What DAC do you think represents the best VALUE?

By value, I dont mean the cheapest, "under $1000" etc, but what DAC gives the best ratio of

1) highest % of "state of the art" performance per dollar
2) greatest musical enjoyment

3) For the candidates you propose, could you also mention the types of inputs, please?

Ideally, I would like to use the DAC with at least a PC and a redbook player, and may also use an SACD.

Dont know if this is possible, but in any case, look forward to hearing your ideas and opinions.