First off, a DAC is also still dependent on your system, so look at that before making any decisions that are costly. Just my opinion.
I still love the Ayre for that price range. it's sick good to be honest and you have to spend in the range of 15k or so to get as good or better. Again, system and my opinion.
I now have the Music Player from Sam Laufer. I had them build in their newest DAC (mine if the second one they've made and the first is their own prototype). We are waiting on the Stealth Caps to arrive as they will take it into an even better direction. He is also working on some wiring upgrades as well as a tube upgrade (only two small signal tubes). I was scared to death to make this change as I had never heard the DAC.
I fell in love with the server in a few systems over the last year. It's by far the best server I've ever heard adn it's not close. I've heard the W20, N10 as well as many of the most expensive servers from the other brand names as well as the smaller computer based companies out there. Not all mind you.
I can't tell you how much is the server and how much is the DAC since I changed both at the same time (being integrated, you can't separate the two, lol). I had them integrate an analog preamp into it as well as the digital one that is on the chip. I'll probably end up with Vandersteen Mono blocks IF I can scrape up the money for them and IF I love them as much as others I've spoken with who are intimately familiar with them. I can't fit any of the top named stereo amps into my rack right now adn that's not changing, lol.
Even the Laufer mini server is inexpensive as servers go and is a great value. My friend loves his. Now I have to sell my Empirical Audio server with the Paul Hynes LPS unit that was Steve Nuggents server at all his shows (have to download all those high res and well recorded files he used at the shows, lol). Digital is a different animal now days.
