The Audio Aero Prima DAC can sometimes be found used in that price range, one of the really excellent tube buffered DACs. Smooth, but not lacking top end extension.
If you consider a computer-based system, the first one that comes to mind is the Wavelength Brick. Smooth detailed and with the right tubes not rolled of at all.
Both go in somewhat different direction sound- and design wise (neither one is rolled of IMO). The Wavelength is non-oversampling (NOS), the Prima upsamples to 192KHz. As a result the Brick sounds a little more natural, while the Prima ads more (artificial?) air, texture and detail to instruments (things seem to resonate more).
If you consider a computer-based system, the first one that comes to mind is the Wavelength Brick. Smooth detailed and with the right tubes not rolled of at all.
Both go in somewhat different direction sound- and design wise (neither one is rolled of IMO). The Wavelength is non-oversampling (NOS), the Prima upsamples to 192KHz. As a result the Brick sounds a little more natural, while the Prima ads more (artificial?) air, texture and detail to instruments (things seem to resonate more).