A Top DAC

The Gryphon cdp- dac is also exceptional state of the art digital for only $35k .

The Lampizator Pacific is Exceptional in the way it presents music 
with dynamics,detail, and you ar3 there realism , and has the ability to be tuned to different brands to tubes to suit your system 
and having a tube rectified power supply adds it’s soundstage width and depth . Is something solid state just can’t match .

On Darkos list ,they left out all the major True hi end dacs over $10 k
its not all about $$ but when you have no restrictions on build it opens the door 
to perfect the design. Having owned a Audio store I learned rule of thumb on average roughly only 25% of the cost goes into the build ,the rest overhead profit
and markup. This is for electronics and Loudspeakers, cables can be the largest profitmarkup up to 10x the actual cost in some cases.the builder decides on Everything  how much per hr $$ their R&D time should be worth!!