For $2.5k, the berkeley dac is a steal. I own one, and it has been providing me with outstanding music playback for years.
I will say that what you use as source, (I'm using an apple G5 with a lynx card and amarra) and a good power conditioner, (audience AR6TSS) allow it to really shine. It is truly outstanding, and I feel fortunate to be able to make use of it. Only thing is, they've just released the reference dac.
What can I sell to afford it? The grass is always greener.