The best DAC for the money

Theta Gen. Va cannot be beat in the price range you are looking especially at a used price of $1,500. I replaced my theta pro Basic llla with the Gen. Va and never looked back.
You would have to spend double the price to find a unit that outperforms it.

Any opinions on MF A3.2 DAC? It have got quite rave reviews...

MSB,for the money,outstanding value,Bob

None mentioned perpetual duo or trio ?

I agree on the Theta, but if you budget is less than a grand, a used Cal Sigma or Alpha DAC are excellent.

Since your system only had a digital source, the Benchmark
DAC-1 using balance ICs direct into a power amp would be an
interesting combo.