Save some $ and get what I think is the best thing going right now:
the RAKK dac from Kevin Carter at K and K audio.
K and K audio siteI had a Trivista 21 on hand to compare with, and the RAKK is better. (I have the passive version of RAKK with Tent Labs clock module.) It's not much more than the dAck unit (maybe less, depending on options), and easily far more capable in terms of performance and various options.
Filterless and minimalist dacs like dAck and shigaraki just don't have the quality of sound. Sure, they are simple but the price is paid in resolution and top end extension. It's just not there. (there is no free lunch. Yes, I have had some of these units in my own system for auditioning).
the RAKk on the otherhand is well thought out, comprehensive in its abilities, has many good options (tent labs clock module, active tube output stage, passive transformer-coupled output option, tube-regulated power supply option, etc.) and can also handle upsample/resampling and different frequencies/sampling rates.
anyone thinking about a DAC should look into the RAKK, IMHO. I have yet to compare it to my SCD1 but will do so soon.
-Ed