$30K DAC in a $70K system - wise or ridiculous?

In my opinion a very sensible idea -- I subscribe to the "source first" system building philosophy and have a third of the cost of my system in sources, and only 10% for the speakers -- if your speakers work for you in your room then upgrading the source will only make them sound better

@folkfreak   Are you saying you consider the DAC as part of the 'source' for digital systems? Can you explain further?

I'm curious because I've inquired about the 'relative' importance of a DAC vs a Streaming Source in another thread. Thank you.

the Pacific dac is Excellent , personally buy a golden gate with discounts around $16k, for sure buy their final touch Audio usb,
interconnects, and power cord under $$3500 maybe upgrade a couple tubes and you have a killer front end .
i have compared these cables . Trust me I have owned a Audiostore and heard many $$ cables these are a bargain and a Very natural complement these are used by the Lampizator distributor , you can get a good package deal if you haggle a bit.

Spending on the source is good, but for that amount you could have a DCS Rossini, a world above what you are considering.

@jafant I had John Hillig and Musical Concepts mod my Hafler DH220 amp and DH110 pre. They were so amazing, that I sent him the Rotel. I don't have the Rotel (or Haflers) and can't find invoices. But I don't think it was more than $200. John is brilliant. 

@mtdining  I'm curious about your comparative comment about Pacific vs. Rossini.  Have you had both in your system for comparison?