MSB Technology -- the "best" digital can get?

Not sure I understand the frustration. If MSB makes a $375,000 DAC and someone who can afford it decides that it’s worth the dough, they most likely have the room and system that would extract most of the potential from this purchase. 
Also, there’s absolutely no chance that a $20,000 total analog front end will beat it. Especially if it includes a $3,000 phono stage. Not in this universe. 

if you use both digital and analog in your system, enjoy the best each format has to offer. Don’t worry about the crap you can’t buy.

Exactly… dude with 70’ in my summer fishing moorage wants the 120’ and the 120’ dude has a 150’ on order with a helipad but he can’t get a helo and the new boat in same year and his current float plane doesn’t work w the 150’ 

no matter the height of aspiration…

welcome to the hedonic treadmill… jealousy or judgement don’t improve your own or others position….

Well for the guy at the beginning of this that is all fumed about any high priced audio I say if you haven't heard it, you don't have an opinion.  Now when you do one day hear some wonderful gear, you will still be mad because you can't afford it but have to admit it sounds unbelievably good.  

MSB makes some of the best digital gear in the industry, mostly I understand on a modular ladder DAC format.  They sound magnificent at all levels and don't need me to defend them.  dCS does as well using a programable system... at about the same prices.  They both sell excellent first level DACs in the low $20K range that are far better than the good but not great $4-5K products available.  But you need the amplifiers, speakers etc. at that same level to really appreciate the music reproduction.  There are people who see the expense of a million dollar audio system as you might a nice dinner out.  If you have that kind of money it's no big deal beyond deciding which you like the most.  

MSB makes really nice gear. I'll probably never buy any of it, even on the low end, but I respect what they do and am glad to have another player in the ultra high end tier. 

I think of these sorts as being like Ferrari, Lamborghini, and that sort which I also will never own. I'm not mad that they exist and I might drool over them, otherwise they don't impact me. 

I have no problem with a company charging the price of an aircraft carrier for their products, because no one is compelled to make those purchases.

If two consenting adults shake hands on a purchase, then it is none of my business why the customer chose to do so.  The customer has free will.

Add in that I never listened to that $375,000 MSB DAC, then who am I to judge?

There are people that call any $1,000 interconnect "snake oil", without ever having listened to it in their stereo.  I am not about to do the same with that MSB DAC.

I do envy people that have such toys.  But I neither begrudge them nor judge them.  Person "A" puts it up for sale, and person "B" buys it.  That is the free market.

If I was worth $15,000,000,000 then I would audition that DAC.  And if it did for my ears what no other DAC could do, then I would buy it.  Why not?  It would not stop me from purchasing my next yacht, submarine, or Action Comics #1 issue with a top CGC rating.