@ghdprentice "part choices are made on just choosing appropriate parts or on cost not sound". I guess youve never actually done a value-based design before. Component decisions are made based on value - optimizing the design within the budget. Cost is a consideration, but only in the context of the entire project budget. Will a modest DAC chip surrounded by premium resistors and capacitors sound better than a premier DAC and more modest supporting componentry? Is an advanced filter algorithm in the budget? Can it be used as market differentiator? How much can be allocated to casework? Do you want it to look like a d'Agostino baroque steam punk device or the much more mundane (and cleaner and quieter) Topping Pre 90 for less than 1% of the cost? Cost is not value and vice versa.