DAC new or used under 2.5K advice

Weiss DAC2 or Minerva (both have identical internals) would be worth considering if you have a Firewire output from computer. Weiss DAC2 is $3000 new. Either DAC2 or Minerva used should be within your price range. 6moons review of Weiss compares it to Wyred4Sound DAC2

I second Daverz comment regarding the Neko Audio D100. The Wyred4Sound also looks impressive but some have described the ESS Sabre as being too sterile. I haven't heard the W4S but the Neko is extremely musical.

I am streaming lossless files using an Apple TV2 into the Hegel. Fantastic sound. The Hegel is a great value and it's performance is superior. It has a warm and full sound, but remains crystal clear throughout the frequency range.