The whole design of the Ack DAC seems to be based on the simplicity and lack of over/upsampling, lack of digital filter concept used by 47 Labs and Audio Note.
I have heard the 47 Lab's DAC (not the Shigaraki), and I have read a fair bit on the Ack DAC and other clone DAC's. All is good press, saying great sound for cheap money.
I think if you went that route, you wouldn't lose: either you love the sound for relatively cheap, or if you don't, you sell at not much loss.....
Good luck.
I have heard the 47 Lab's DAC (not the Shigaraki), and I have read a fair bit on the Ack DAC and other clone DAC's. All is good press, saying great sound for cheap money.
I think if you went that route, you wouldn't lose: either you love the sound for relatively cheap, or if you don't, you sell at not much loss.....
Good luck.