PS Audio PerfectWave Dac
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PS Audio's PWD can be had for 2k using the trade in program. they will give you whatever your trade msrp'd for new, as credit against your purchase (up too $1000 per unit). doesn't matter how old the trade is.
i took full advantage of the program and got my pair for $4000....1k off each piece.
btw...so far, most every res i've tried sounds best in native mode play (i've tried 16/24, 24/88, 24/96, 24/172 and 24/192). the PSA PWD will up-sample if ya want but i've had no need to except for a couple of real crappy recordings.
give it a listen