What's the greatest bargain in DAC's these days?

The greatest DAC bargain these days is the PS Audio DirectStream DS DAC that can be had for as little as $3500 used on Audiogon.

Not exactly cheap, but I would still call the Vitus RD-100 a high end bargain given it has modular construction like the Signature Series, making it easy to upgrade the dac as new/upgraded modules become available in future. The RD-100 uses technology from the awesome Signature Series SCD-010 cdp/dac, but pushes the performance to the next level resulting in even better sound. It is also a preamp well done & has two analogue inputs, an array of digital inputs & an improved version of Vitus's relay-based volume control, meaning you only need add a power amp, speakers & digital source (eg: Mac Mini, Server, laptop) and you're done!

I heard quite a few DACs
If you have some DIY skills the best value DAC is the DDAC This is capable of going up against the big boys. Close behind (very close) is the JK Cunas. If you want to go via SPDI then the Caiman mk2 via a battery is pretty hard to beat

If into DIY, the Twisted Pear Buffalo DAC is a relatively easy kit to build-- requiring, however, a customer-supplied chassis. I've built several iterations from Buffalo II through Buffalo IIISE, in stereo and dual mono. The latest Placid 2.1 and AVCC regulator upgrades have raised the bar for TP and for all commercially available implementations of the ESS reference 9018 Sabre chip. Whatever your biases for or against the ESS chip, this one will astonish.

Johnjc,
I can't find references to either of those DAC's. Can you provide any links?