I combed thru that website. Many discounts there are a bit suspicious to say the least. I guess if one is willing to risk $99 on an experiment for a second or third system

FWIW, I've bought a few DAC's from Ali Express that were less than $40, but they did require an outboard PS. They used older chip technology. The Phillips Little Giant being one example. They were all about the size of a pack of cigarettes with basic coax in and L and R RCA outs. Sonically they were inoffensive and listenable. They'd probably offer a nice sonic improvement for many cheaper CDP's that happen to have digital outs.