The Best DAC I have heard and felt was the most "Analog" is the McIntosh MDA1000, you can get it for 5-6k used 7k new. Stereophile has a nice review on it and I think some of the reviewers use it as there reference DAC. As far a value I think you get a great piece of equipment and thats where the value is. It also has a variable out so you may not need a preamp unless you have a TT so that ads to the value.
Mark
Mark