spend on the streamer or on the DAC ?

There's always MSB for about $20k with power supply. 

There's always MSB for about $20k with power supply. 

I just recently switched from an oppo bdp 103 as a streamer to a Node 2i. Both feeding an Emm Labs dcc2 SE. One thing that is absolutely obvious in my case is how much better both streamers sound when the Emm Labs handles the processing (including clock). Direct from the source the oppo outclasses the node by a good bit. I have found the node significantly lacking as a stand-alone unit. When they both feed the Emm Labs their differences are much less discernible. As transports go they are kind of lateral comparisons. 
From my experience if you get yourself a high performing DAC the quality of the sound will scale with your transport upgrade. This might not be the case the other way around. I think a great transport will be more limited by a bad DAC than a great DAC being limited by a bad transport. 
As far as digital is concerned I am strongly of the opinion that the DAC and clock are the most important factors. 

@deep_333
...LOLOLOLOL...."emperors new clothes" indeed. The Audioengine BFi is pretty neat, and costs less than a couple of benjamins! Folks should try.

@deep_333 How do you get the signal "converted" from your NAS so your DAC can receive and understand it? If the network server is isolated in a different room I believe you shouldn't run a long USB cord or coax so how does the signal get to the DAC? Maybe I've missed something but I can't conceptualize how an NAS to DAC relationship can exist without another piece like a streamer that sits next to the DAC.