$100K system build - % breakdown of spend

I'd be disappointed if I couldn't put together a $100k system without subs.

I'd set a lot more aside for the DAC, perhaps the most expensive component in a modern system.  My system is much less than $100k but the DAC retails for $13K.  

I'd probably end up with an integrated tube amp.  But if buying separates, I'd make the amp and pre-amp the same amount.  I'd probably go with the Nagra pre and perhaps Pass amp.  I'd get efficient speakers and buy a 50wpc amp.  Although the amp may have expensive components, the pre-amp is more important to sound.  Anything added (or taken away) by the preamp just gets amplified by the AMP.  GIGO.

$50k to get the room 'right'.

$50k for the gear

If I had 100k to spend and wanted the direct drive TT it would be the SP10R not the 1200. 

what do you reckon a mint NOS SP10 motor is worth?

$50k to get the room 'right'.

$50k for the gear

I guess for a new house that works.
But a divorce can be costly, so sometimes the room just “has to do”.

Maybe that is why I like speakers with a narrower directivity?