@yage
"A well engineered DAC that sells for $100 is going to sound great and possibly better than any other DAC costing more (including thousands of dollars more) in a blind test."
Sorry but that is a very sill comment worthy of an ASR minion. To be clear, no one is arguing that the more you spend, the better the Dac, (or any other equipment) is. However your blanket statement is way off beam. The Dacs I have heard that sound the best, in blind tests, despite what minion leader thinks, are expensive. There are some excellent lower priced Dacs as well, but to argue that a Dac built to cost like a cheap poorly put together Topping can sound better than a top end Dac is delusional.