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I can see people spending that kind of coin for an analog front end. It goes with the territory, and the related passion. For digtal it makes absolutely no sense. I mean if you have the cash and want to go high end why not the MSB Analog DAC for example? Save the cash, enjoy a great sounding DAC, there will be more and better down the road. I mean a 36bit D/A converter? - For that kind of cash I would expect 64bit. - thats just me. My computer operates in 64bit and it cost $800. These digital components cost NOTHING these days.