given the budget, best dac theta gen va and work with theta when the upgrade to 24/96 is available. i would match this with the theta jade transport. THIS IS ONE OF THE TOP FIVE DIGITAL FRONT ENDS BAR NONE AT ANY PRICE!!!!! i recommend picking up a used gen va for about $2000 and you may have to go with a new jade but a new one is about $2500. WAY UNDER YOUR TARGET OF $8000. state of the art digital front end and its UPGRADEABLE as technology changes. i lay down anyone to challenge this performance/price combination and its upgradeability.