Classe DAC-1 or MSB GOLD LINK DAC III

I haven't listened to the Classe DAC but Classe doesn't strike me as a "digital" company. They have a few token digital products like a couple so so CD players. Yes, they had their "one hit wonder", the DAC-1 several years ago but keep in mind that the Classe DAC is long in the tooth and newer designs are using newer and potentially better sounding components. I've owned the MSB Gold Link III and it was truly amazing in its price class. The EVS may use a slightly higher grade DAC chip but MSB Gold Link III uses 4 24-bit Burr Brown DAC chips, two per channel, for lower noise and wider dynamics. That in it self can improve the sound more than moving up to the next grade of DAC chip in the same family. You won't be disappointed with the MSB Gold Link III and as someone has already mentioned here, you will have an upgrade path to 192KHz upsampling.