Personally, I would not purchase a $32k DAC or digital player, not even one much over $5k. Why? Not because of performing a numerical business rationalization of manufacturing cost vs retail price, but rather because, through the act of listening, I and others have determined that there are some excellent sounding players and DACs under $5k. Further, additional money spent on optimizing AC quality and vibration/resonance elimination at the source delivers superior results with these products, delivering sound quality improvement that belies the cost of the DAC/player.
Certainly, one would be insane to buy ultra-expensive equipment of any ilk without first addressing issues with AC quality and vibration/resonance elimination, which equally benefit the $5k gear and the $32k gear.
A Symposium Acoustics Svelte shelf and Rollerblocks will transform the sound quality of any source component beyond that of a significantly more expensive component without them. Addressing AC quality optimization will lower the noise floor and eliminate sonic nasties such that the music is heard without the detriment of what has come to be known as "digititus".
Then, and only then, has one heard what their current source is capable of and able to accurately evaluate the true impact of alternative, more expensive components.
Dave

