McIntosh C48 and C50 owners-how good is the DAC?

Mcintosh says that the C48 has the Burr Brown 32 Bit DAC. I listened to a C50 at a showroom and it was fantastic, when paired with a pair of their MC2301's. The price? Is it worth spending $6500 or a little less? I don't know but I want one, although I'm not willing to pay. The fact is that when you burn your disc onto the computer your'e using a $50 CD player to transfer that digital information onto itunes. Why then do we need to spend $3000 on a 32bit DAC when my computer doesn't have one for recordings?

I own the C48, and am totally happy with it. I was just curious what other owners might have to say about the included DAC. I didn't buy the C48 for the DAC portion, but because it had the 5-band eq, was a simple unit compared to other units in their line with seperate listen & record circuits, and had a nice remote. When switching back and forth between the RCA output and the Digital out from my cd player, I defintely hear a more open and airy sound thru the internal DAC on the C48. I am curious as to what others think.

I haven't read up on the C48/C50's processing, but I think there's some that goes on to 'tweak' CD quality up to something closer to the DAC's capabilities. This is maybe not the same as having higher res source files, but it should sound better than a run-of-the-mill DAC with regular oversampling, etc., that's in your CD player (unless it's high end

Also, one can certainly get 24-bit 96kHz (or whatever the DAC can accept) source files to play thru this preamp, should sound even better, if the rest of the system is up to it. 24/88 or 24/96 seems to be the new high-res standard, I am sure in the near future all digital files will be available in this resolution ... IF there's a high end market left! Otherwise ... 128kbps mp3s, anyone ???!!!