Best $500-$1500 DAC for mid 90's Proceed?????


I am sure that my freind who just got new amp (replacee bi-amp Denon's for a new Bryston for his Maggie 3.6's.Loves it.He has a hard time parting with a buck but have built trust in my choices or amp and selling him my old pre.Had him replace his warn out $1K denon MC with a $500 Grado Sonata (and hope to get him into $1500 table replacing old Denon 47)but first(or next)would like him to get fast sub(s)to get fast sub (Vandersteen,REL) etc maybe two without going nuts on price (new infinity's???

But after subs next then want to him to replace his DAC.I am sure the mid 90's Proceed player/DAC is good )cetrainly was epensive)but am asssuming 16/44 can be bested with Perpetual or other 24/96 for his Proceed player (and maybe set of inputs for and maybe a cheap CD- recorder though single input of Proceed is much more important).Lastly want some power conditioning and cables.All need to be in that "highest cost to benefit" category you know the one that get's you past the "real thing" threshold without going for last degree.So if anybody can reccomend off the shelf or modded DAC new used at $1500 or less plus any comments on other items mentioned please help out.Think VPI Scout(Rega or MMF) and multiple driver (i.e fast sub) are easiest items on list to pick.But Dac,power conditioner,wirring (again with that high value quotient)there I can use some help.And if 1)sub2)dac and 3)conditoner,wire,LP plyer upgrade all on equal plane if this prioritzing is wrong for his "keepers"i.e. the Proceed playback, Mac C712 (nice pre but unbalanced),Bryston 4B ST,Maggie 3.6's please let me know if I have ordered the upgrades correctly in terms of priortizing or I am getting to frosting before cake is baked let me know.Any input on any of the non keepers is appreciated.
As always thanks for your input.
chazzbo
chazzbo