I find the DAC 60 interesting, which is why I had Bolder do the digital mods to my SB3, in addition to the full analog mods - in case I desire to add an outboard DAC to my system again.
As Loftprojection alluded to though, in my case, it is the fact that the SB3 can be the source/DAC/preamp in my single source system, that has me enamoured with the idea of using it, as the DAC for me.
I sold off a Bolder Mensa, a Hagerman Clarinet tubed pre, and a Monarchy DIP after hearing the stock SB3... direct into my amp, then on to my speakers.
Works great, simple, easy to use etc.
But, for other configurations, a good quality DAC such as the 60, could be just the ticket down the road.
Hopefully, someone with a modded SB3 will live near someone with such a DAC...