I’ve used the following upgrades in my low-budget system for the last several months:
1. Audiolab 6000cdt transport
2. Cambridge Audio Dacmagic 200 DAC
3. Wyred4sound Remedy reclocker (purchased late last year)
Total price: @$1500.
A big improvement to my digital source (lots of 44.1/16 CDs, no streaming). CDs are now 96/24 playback. Improved soundstage with everything much more focused. Almost no harshness a lot of the time; when it occasionally happens, my uneducated guess is that it might be the quality of the masters that were used. Totally happy with the results.