Now that is only one part of the cost equation. What about all the time and testing that went into the DAC? I know of designs that have taken two years. Some take more. What about all those labor hours? What about the education level and expertise of the designer developed over many years? What is that worth? I have not even mentioned real business costs beyond parts and R&D design.
So we have all these costs, high costs, poured into a DAC that will garner the interest of a very small group of potential owners. The cost must be spread out over this small group of future owners. Yes, we can see why SOTA gear including DACS can indeed cost $15,000 -$25,000 after mark-ups etc...