Camera rentals are usually done by pros who need a specific piece of gear for a short-term project. Lots of professional equipment is rented this way.
A DAC at $14K (ridiculous, IMO) is rented to someone who wants to hear a particular piece of gear in their personal system who can then decide whether the juice is worth the squeeze. If the purpose is to then buy the DAC or not at new or used price, cost for the experiment $350+ shipping. That business model might work for some things in some places, but I doubt the extremely rarefied market of very high end gear would be one of them. Maybe if you were a dealer of that $14K DAC and you offered the rental service in a large metropolitan area to potential customers to draw interest, you might get a couple of takers, but the clientele would be a small and rarefied group. I doubt there are a lot of fence-sitters thinking of spending that much on a DAC who would be drawn by a short-term rental option, enough to make setting up the business worthwhile, even with the potential for generating a stock of used units that could be sold at a discount.