When I read these threads they make me laugh! Not only do DACs make a significant difference in the audio chain - digital transports do too.
In fact cheap out on your digital front end then don't bother auditioning amps and speakers - you just ain't going to get the best out of them. I would go as far as saying with confidence that the importance of system building is working from the top down!
Mahgister - I know you have the very good SPS DAC 3 - I also own that DAC but the Audio Note 0.1x is so so much better - I think if you are going to work your magic then work on AN's affordable DAC, it's light years better than the already good SPS. Just try it and see!