In addition to the Lumin and Auralic products, also have a look at Matrix Audio's line. The Matrix Element X and X Sabre Pro get excellent reviews (as Lumin products do). FWIW, the Element X measured a little better in ASR testing than the Auralic Vega. I don't know if ASR has tested Lumin products. However, the Element X does use the more advanced ES9038PRO chip than the ES9028 chips used in the $10K Lumin P1. I'd expect all these devices to sound good, so you might want to focus on price and the specific features that matter (or don't matter) to you. Then there's the warranty plus after-purchase service/support.
