Best Player or DAC: ceiling $3k


My primary system: Stax Omega Headphones with Stax 007 balanced tube headphone amp.I plan to use balanced interconnects. I listen to a wide variety of music. I am looking to buy a the best digital source without going much over $3000, though no need to go that high. I live in the hinterlands and cannot audition anything. Therefore, I am left to interpret the interpreters.I am unlikely to get into SACD,etc. My candidates on the used market:
-Kora Hermes II
-Balanced Audio Technology
-Audio Note Balanced 3.1
-Theta Gen V Balanced
-Meridian 508.24
-(New)- The Lector
Thanks
briansteffy
For stock DAC's, the Electro ECD-1. Great out of the box, but imaging and sibilance could be improved. For modded DAC's, the Perpetual Technologies P-3A.

Steve N.
Empirical Audio
Manufacturer
I'm sure the above recommendations are great, but I'll throw out another option.

I just heard the Ack Dac for only about $500 and was very impressed. You could spend more, but there's little guarantee you will get better performance, especially a stock piece under $3k. A modded piece may be a better option if you are determined to spend more.

Of the items you listed though, I think the Meridian would be my choice.
One thing to consider... pick up a used Wadia - 861 if you can afford it or an 830 or 301. They're all great players. Then consider a reference mod from Steve Huntley at Great Northern Sound. He does incredible work, is great to work with, and his mods will make any of these units (or others) a cornerstone piece. I picked up an 830 w/ref mod from Steve and just love it.

check out www.greatnorthernsound.com or just search here or AA for comments on GNSC and Steve.
I put my vote in for the Resolution Opus 21 as well. I've heard it quite a bit over the last month or so, and geez, it sounds great! It's the best thing I've heard under $10,000. But give the Electrocompaniet EMC-1up a fair shot too. It's also a great player.
GaMuT cd1 upsamples at 2x the speed of sacd very smooth sounding good value for money