Cerrot,
You can believe what you want, thats fine. My point is that in high audio end there's no direct correlation with higher cost results in better sound quality. Sometimes yes, sometimes no. It's certainly conceivable the NAD M51 may sound better than the Berkley DAC to some listeners. What makes your ears better than Sabai's? We all realize this is all purely subjective and not absolute. There would be an expected difference of opinions between these two components. Afriend of mine heard the Berkley DAC and was unimpressed, that doesn't mean that another person would disagree and say it's fantastic, just how it goes.
Charles,