Don't let the $$$ influence your thoughts on the quality of sound. Try comparing VTL to WAVAC. I think you would like VTL better. For the sound and the $$$$.
Beyond that a used/new BEL CANTO dac would be excellent. Or if you are lucky to find a Musical Fidelity TRI-21.
Go for a Marantz 8260 or newer cd/sacd. I don't think you will be disappointed.