Best DAC? Electrocompaniet, Musical Fid A324 Or?

Hello,

I'm looking for a high quality DAC, with great sound, for $1500.00 or less (either new or used would be fine to meet the budget). I've read the rave reviews, particularily in Stereophile, on the Musical Fidelity A324. I'm also very interested, based upon what I have heard and read about the Electrocompaniet ECD-1. There have been significant reviews of both that and the associated cd player claiming that redbook cd's sound as good as SACD's through the DAC.However, I have one concern with the Electrocompaniet though. Everything I've seen states that you really must use the balanced connections for optimum sound with that unit and since I will be using this DAC with a dedicated headphone system, there are no balanced headphone amplifiers available, making this impossible.
I would appreciate any thoughts you might have on what DAC would provide me the best possible sound in this price range.
Thanks very much for any opinions, advice, suggestions, or assistance you can provide.