I have a Cal Audio 2500, and can say that its DA for straight stereo is much better than I exoect it. I am comparing it to a tweaked Wadia 270 w/Wadia 27ix and the Cal audio has a Perpetual Technology upsampler in front. The Wadia combination is better, but no that much better, and the price difference is a lot. For movies I believe you will be hard press to find a better unit. As far as upgradability I question any companies ability to keep up with technology.
Anything better than Proceed?
I have been looking at amplifiers and preamps for home theater for quite a while now. After much thought it seems that there isn't much better than the proceed AVP and the HPA 2/3 amps for home theater system. If anyone has any thoughts as to better systems for the same or less money I would appreciate suggestions.