How about a VAC 22.1 DAC and an older high end cd player as a transport like a Sony ES, and mine are not for sale. It may take a while to find the 22.1 used or even the upgraded version 22.2.
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An alternative would be to try to find an APL-modded Denon 3910. They have been occasionally popping up used as APL'ers upgrade to Alex' latest "state of the art" player, the NWO in various iterations. The sound is quite amazing and it is probably one of the best values in high-end audio today, way overbuilt for its price, especially used.