Any opinions on the Dodson 217MKiiD?

I was wondering if anybody has tried this unit. After about 15 years of living with my existing system, I've recently upgraded to a Pass X250 and X2 (awaiting delivery of the units and keeping my B&W 802III's). Now trying to decide on what DAC. I've read about the Dodson (even spoke with Ralph himself) and am impressed but lots of $$$. Any thoughts? Also will purchase a transport. Can get a really good deal on a Theta Pearl (still new in the box). Any thoughts on that. As you can see I really don't upgrade that often and would keep these units for the long term. Suggestions? Thanks in advance.
Several existing threads about the Dodson. Might want to check them out.
I haven't heard the Dodson myself yet. My dealer is so enthused over it that he is sending me one to try. He says that it makes regular CDs sound as good as SACD, which he owns as well. I am really interested in any digital that can make regular CDs sound better, as I don't care for anything on SACD. There is a informative review on Dodson's website
The Dodson is one of the top 3 dacs in the world, behind the dCs and Accuphase. I would recommend it highly along with a Sony SCD-1 or 777 player which is great as a transport and gives the added benefit of SACD. It is also fully upgradable to also be able to process the SACD signal. While the Dodson's upsampling of CD's is a great improvement, it still does not compete with the sound of SACD. SACD competes with the sound of the master tape.
Regarding a transport with the Dodson, I recommend you try to listen to some other leading units before choosing one of the Sonys.