A cost no object design - typically meaning a grossly over-spec'ed power supply, herculean efforts at jitter reduction, and the best available parts regardless of price in the analog output stage. Throw in a really pompous audio jewelry facade, plus the lack of abaility to take advantage of economies of scale, and the pirce to manufacture these devices skyrockets. That being said, I can honestly say that my enjoyment of redbook cds has never been better than with my current Simaudio Moon Eclipse, which retails for about $6k, and employs all of the tactics I listed above - I'm glad it comes in well under $20k!
Regards,
Regards,