PS audio new 25K dac and the psychological effect of owning a company's best.

If you already have their previous best effort and you are happy with it why upgrade a lot of the top tier gear is just for bragging rights about how much money you spent on it, it is not about getting better sound.

Not in a million year , I owned their top dac and opened the unit up 
cut my finger on the cheap thin sheet metal and inside half empty 
what a joke ,I bought the night and day better built as well as sounding Bricasti M3 dac , with $1k streamer card $6500 retail and made in MA,USA all fully CNC machined Aluminum classic dual classic laser trimmed AD 1955 Multibit dacs , great Direct to Ethernet very quiet and just add a Uptone  audio Ether regen 
right before the Ethernet input and it sounds excellent, stream Roon and  QObuz , a fantastic honest ,naturally sounding dac over 90% of good as their $10 k M1 dac 👍.

This is so far past the 'point of diminishing returns' that a person would have to have other needs to fill other than just enjoying great music. Move the decimal point one place to the left and I might think about it.

Well, based on what Paul shared below very recently, the pricing of this unit is quite straightforward and just a routine multiple of production costs...

https://www.psaudio.com/pauls-posts/pricing-models/

I’m "not buying it".

Forgive a company for going all out once in a while on a statement product. You all should probably hear it before judging. It will either be way better than the DSD dac or it won’t, but if it is, there will be a market.