WHERE ARE THE BIG DAC ???

Accustic Arts Dac II.

Just to clarify i am talking about DAC in the 5K to 20 K that usualy appear on the used market at 1/2 price...
Perhaps we are still off season (summer time)

not tube but what i would get if i was in the market:

theta generation VIII 2

my ears have not heard better

I doubt if you would consider it, but the Exemplar XD-1 DAC in its most recent form is flatout unbelievable. I have not heard anything that approaches it regardless of price, and it cost $2500.

I thought you were looking for highend DAC not just high price DAC. The Chime from Hagtech is highend without the high price tag. You can order factory built, you don't have to DIY. Take a look at some of the reviews. Good Luck!