If you're looking at spending that much you should really look at the Perpetual Technologies P1A/P3A combination which offers true interpolation to 24 bits in addition to upsampling. In the near future the P1A will also offer room correction which will make a huge difference in getting the best out of your system in your room.
Another option would be the new EVS Millennium DAC II(www.tweakaudio.com). In fact, my ultimate combo would be the P1A running into the DAC II which should lay waste to just about everything out there and would cost a total of $2k for both units. By the way, the DAC II will be upgradeable to the new SACD/DVD-A formats in 2-channel.
Best of luck.
Tim
Another option would be the new EVS Millennium DAC II(www.tweakaudio.com). In fact, my ultimate combo would be the P1A running into the DAC II which should lay waste to just about everything out there and would cost a total of $2k for both units. By the way, the DAC II will be upgradeable to the new SACD/DVD-A formats in 2-channel.
Best of luck.
Tim