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The Benchmark DAC-1, while not presently available new, is a known quantity and probably is the upper limit of what I can spend ($975.) I have read glowing reviews of the Audio Note 1.1 DAC but it is never available used. I'm not sure how to proceed.
I am curretly using Foobar to play music through a USB device and have been using "resampling" to 88,200 . It definitely has an effect on the "character" of the music. When I first tried it this I felt that the sound quality was richer than with a Squeeze Box using the same DAC. With more time , I am experiencing more listening fatigue and a feeling of edginess. I graduated to a Creative Audigy 2 NX from an M-Audio Transit as the USB device. The Creative has its own power supply and uses USB 2.0 instea ...
I had been using 96 but tried 88.2 at the suggestion of another audio professional and it reduced the edginess w/o any loss of detail or dynamics. Not enough but it was better.