It's a never ending quest. A better dac begets the desire for a better transport (in general.) If you care for the sound quality of something like the new Benchmark dac, many claim it's jitter rejection makes it's performance the same regardless of the source. Most dacs improve hand in hand with better transports. Then, there's the option of hard drive based systems that offer another route around the dependence on good sources. Some people swear by inexpensive non-oversampling dacs and find more expensive mainstream digital technology to sound inferior. So, there's no one right answer as to what's better. You'll get a different opinion with every response probably.