Gmood, you make a good point - I have not heard the DAC. I was not commenting on the actual sound of the unit, but the the unit's cost relative the cost of its parts. Yes, for those who spend $15k on a CDP, this is peanuts. But then again someone who spends that much on a CDP needs his head examined. BTW, for all the bells and whistles, the Attraction DAC is close to $1600 as reviewed on PFO.
"No one else can claim their digital playback equipment does what this DAC does..not even the most expensive cd players or DACs in the world." Based on the website, his proprietary work is not revolutionary. And yes, it's only a "claim", and it doesn't necessarily make a DAC better or worse. They're are DIYers out there who are just as innovative, if not more, who go against the conventional hype in high end. I'm not trying to discredit this DAC - but when there is too much hype attached to a unit, it usually just that "hype". My 20+ years in highend audio has taught me that. So like all things in high end, it's all a matter of taste. One man's treasure is another man's junk.
If this DAC lives up to its hype, I wish all the success.