Falconquest, I also have the Ayre C5XEmp and have tried my Rega DAC and was about 10 seconds into a song and realized I was not going to do that. The I bought a Oppo 105d for use as a BluRay and 5.1 music. I have tried playing Redbook and 2Channel SACD and again, return to the Ayre. I realize the Simaudio is better than the Rega, but my thoughts are that the Ayre is very tough to beat. I would think a very expensive DAC would probably show improvement but then a risk of jitter may come into play as a new issue.
just my opinions
just my opinions