Lobster King, if your interested only in a solid state DAC I would recommend you look at my review of the Accustic Arts DAC MK3, which was my reference untill the Tube Hybrid. You could purchase one at a great price on the market right now.
I have had top end Accuphase pieces in my system in the past and have heard Theta gear in other systems and still think the AA DACS, to my ears, are more musical and still resolving compared to either brand.
I have had top end Accuphase pieces in my system in the past and have heard Theta gear in other systems and still think the AA DACS, to my ears, are more musical and still resolving compared to either brand.