I just heard the DCS Lina DAC and Clock with a pair of Nordost Odin Gold digital cables.
Very nice but $50k+ for the combo.
Money would be better spent on a really good pre-amp, speakers and cables.
Is it possible to find a good DAC for under $50, 000?
Apparently, the good folks at The Absolute Sound have you covered.
https://www.youtube.com/watch?v=nItR8Z6CCWE
(Audiophiles are never going to shed their out of touch reputation with journalism like this. I'm sorry, but it's just so tone deaf.)