Maui - My best current digital source solution is my Off-Ramp I2S driving a Benchmark DAC-1 with I2S interface mods. I would recommend that the DAC-1 have at least the $250 minimum mods. This complete package is $2656.00. Further mods make it more smooth and lifelike, but the minimum mod is wonderful too. This is the best solution for PC-based audio using Foobar2000 player, ASIO and SRC upsampling to 24/96. Very much like vinyl only I think it is better - more dynamics and deeper/wider soundstage. To get the "analog" like effect, you must also have good preamp, amp and speakers. It's a system afterall.
If you want wireless, then I would recommend my new Off-Ramp Wi-Fi based on the AirPort Express. It is a great solution for both MAC and PC. Sounds identical with either. The only disadvantage is that it will not do 24/96. Other than that, it is basically equal to my Off-Ramp USB-based converters at 16/44.1. It is available in S/PDIF coax output or AES/EBU and soon I will have I2S as well.
In about 1-2 months I will also have a USB DAC based upon the Lite DAC-60. This will have USB interface to I2S internally. I will offer it with a variety of tube upgrades. Beautiful sound. Uses the Famous PCM1704K DAC chips. Expect pricing on this to be in the $3500-4000 range.
Steve N.