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.

