My personal choice for great performance below $100 is Auricle Audio Design from Audiogon member, Joemazzaglia.
It's amazing how much information is actually on a CD when you hear it transmitted through this IC.
Has never been the limiting step in any digital equipment chain where I have tested it. And, giveaway price never hurts.
Rja is also completely correct about boggling of the mind in his post above, although when price is very modest for a time-tested recommended item would not be greatly concerned about possible buyer's remorse.