Best Dac/Transport Under 50,000

Raquel, the US distributor of EMM is Philip O'Hanlon in California.

The Reimyo is a good suggestion. Audiomeca Mephisto also may be of interest.
Brian

GNSC statement modified Wadia 27ix converter and GNSC statement modified Wadia 270se transport using clocklink connection via Aural Symphonic optimism 2 AT&T cables

I would suggest the full blown dCS stack - Verdi La Scala transport, Elgar Plus DAC and Verona external clock. They are vastly superior to the previous, non DSD upsampling dCS models.

They are also IMO superior to EMM stuff in both build quality and sonics - I have listened to both extensively in my buddys system (which I know almost as good as my own) for over two weeks. Unfortunately, dCS is far more expensive than EMM stuff ($+30k vs $20k).

The above mentioned Reimyo is also supposedly very good (especially at $16k).

Emm Labs / Meintner design is probably the best.

I did compare to MBL reference dac/transport (40K) to Emm Labs/Meintner and here is my humble opinion. The Meintner has a very analog sound, wide sound stage and good sense of focus. I felt it was much better then almost everything I've herd until then, and I can't imagine getting a better sound for the money. Then came the dCS ( Verdi La Scala transport, Elgar Plus DAC) which are a step up in neutrality and resolution. However, if no one has responded on my initial tread about the MBL (1611&1621), I guess you haven't heart it. It is absolutely by far superior to Meintner or Dcs in all aspects, and if I could get it for reasonable price I'd, but it seems to be out of my price range.