A Top DAC

On Darkos list ,they left out all the major True hi end dacs over $10 k
its not all about $$ but when you have no restrictions on build it opens the door 
to perfect the design. Having owned a Audio store I learned rule of thumb on average roughly only 25% of the cost goes into the build ,the rest overhead profit
and markup. This is for electronics and Loudspeakers, cables can be the largest profitmarkup up to 10x the actual cost in some cases.the builder decides on Everything  how much per hr $$ their R&D time should be worth!!

throwing in my rec here as i recently went through a dac serach. for me and my system, i found the rockna wavedream signature to be very nice and then when paired with the rockna wavedream net it really just went to a new level. i'm done looking at digital front ends (i'm 100% digital btw). 

please dm me if you have further questions but here's a quick description of what i'm hearing: i'm getting vinyl like tone and texture with a beautifully large soundstage. detail wise, i would say this is up there with any dcs or msb but i run mine on the hybrid filter which is more reminscent of the msb sound. the designer used to use and design msb modules but now he is creating them in house. it doesn't have the beautiful chassis of a dcs or msb but thats where you save some money too. i couldn't be happier with my purchase. (it feeds a soulution 721 pre which goes into a symphonic line kraft 300 that power s5 mk2's)

The new Bakoon Dac coming later this year will be worth waiting for imo.

CH Precision C1.1 with T1 and X1 power supply. You can also go for the mono version of the above set. Best I've ever heard. (admit that I have not heard all of the others)