@kennyc - I agree with your sentiment. I attended the launch of the new Lampizator Horizon DAC in LA in February and reported the results. The purpose was just to provide information regarding the DAC and my impressions of it. The discussion was not productive and somewhat vile due to the affordability of the Horizon. It got so bad I asked the moderator to take the thread down.
Super high-end is not everyone but there is no reason to crap all over people that can afford to buy these products. BTW, I ordered a Horizon but I have no plans to post a member's review on the product on Audiogon.
Regarding DAC's, I have owned the Lumin U-1 Mini, D-2, A-1, X-1, and the Lampi Pacific. I can tell you that each in order had improved performance and SQ. So, good quality DAC does matter and it all depends on what you can afford and want to hear in your system.