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I thought the $25k and $30k CD players were silly but each day delivers even more expensive nonsense. I wonder how you can take less than a few hundred dollars in parts (yes I know I am spotting them some) and mark it up to $50k. Not one electronic component in these players is manufactured by these companies except maybe the power supplies. I await an explanation of how this DAC is so much better than the DAC from last year. As I said before who needs a CD player. Moore's law says DAC should be cheaper than ever but I have seen where Tech is so old the price goes up again because of limited availability--I assume in this case very rare indeed.