Would also like to throw the PS Audio Digital Link III into the mix as well.
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I really liked my VDA 2, it is a killer dac except it lacks features and only has 2 inputs. If you can live with that I don't think you'll be sorry. I would also consider the BelCanto but the Theta is too old and you are probably screwed if that needs service. I don't think the new ATI owned Theta supports the vintage gear.