For the most part the chips used in all DACs are insanely cheap, a company like MF that has a skilled engineering team and low manufacturing costs can leverage those to make an excellent dac that retails for very little money.
what is the best, least costly DAC...?
What is the best, least costly DAC which handles 96kz, 24 bit, with apodizing filter and asyncronous timing to improve upon RAM modified, REGA Saturn CDP analouge out playing complex,at times loud, prog-rock? Also, if it doesen't have USB input, please reccommend the best, least costly USB/SFDIF converter as I intend to play hi-rez files from pc.