To Vhiner,
There are huge differences in dacs, I have a number of great dacs on display and I would say that comment is ludicrous, I have not heard the $43,000 MSB but if the Marantz is that close then perhaps the MSB is not that good?
I have many high quality dacs on display from $400 to $22,000 and every step up makes a huge difference.
Now I would say there are dacs's which sound amazing and come very close to more expensive dacs, the Auralic Vega at $3,500.00 does offer much of the sound quality of the $7,000.00Meitner MA 1 which is still better, the $15k EMM Labs Dac 2X is way better than the $7k Meitner MA 1, now if you are comparing the EMM Labs Dac 2X vs the $22k Esoteric D02 then if comes down to personal taste.
So in summation, there are very good affordable dacs the Auralic Vega, and there are amazing expensive dacs, The EMM Labs Dac 2X is you hear them in the same system the EMM Labs Dac is in a totally different league.