DAC Under $3000

Some Ayre DACs only support USB… but others support SP/DIF, optical, and AES. It depends on the model.

Both the new QX-8 and QX-5 support multiple digital inputs but they are not within his $3,000 budget.

I don't have any experience comparing external DACs in my system, but, based on how my set up compares to my analogue source, the Black Ice Tube DAC at $800 + $450 NOS Mullard tubes is really impressive.   

Perhaps Doge:

https://doge.audio/product-category/tube-dac/

USA......Audio Mirror Toubadour.....R2R Dac with tube. If you want to listen to "music" and not "equipment".