Here are two top tier DACs I don't see mentioned above:
1. For $38,000: http://www.theabsolutesound.com/articles/theory-application-elektroakustik-sdv-3100-hv-dacpreamplifier-and-pdt-3100-hv-cdsacd-transport/
2. For $65,000: https://www.nagraaudio.com/nagra-hd-dac-x/
1. For $38,000: http://www.theabsolutesound.com/articles/theory-application-elektroakustik-sdv-3100-hv-dacpreamplifier-and-pdt-3100-hv-cdsacd-transport/
2. For $65,000: https://www.nagraaudio.com/nagra-hd-dac-x/