I'm beating my dead horse again but for the money, input flexibility and the ability to roll tubes to taste, I can't imagine beating a Red Book CAL Audio Alpha DAC.
If you find something that sounds consistently better, on all types of recordings for non-stupid money, by all means take it home.
A CAL Alpha can be picked up for @ $400 bucks, is a great reference and provides coax, balanced and Toslink inputs. This allows me to run my CAL Delta RBCD balanced, my DVD player Toslink and my CD burner Coax without ever changing an input cable! Not to mention the ability to "voice" the Alpha with inexpensive (< $30/pair) tubes or going ape for the NOS stuff. I've done both and it's hard to beat the available JJ's or Sovteks, although I must admit I wore out a pair of cheap, used Raytheons that had a certain magic.........And, OH! Before I forget, the output level of the Alpha can be adjusted by changing two resistors in the tube output circuit, without removing ANYTHING from the chassis. Trust me, the Alpha has too many positives to ignore. You'll enjoy the hell out of it and learn a ton, very inexpensively. If you don't believe me, just watch how quickly Alphas (and Deltas) disappear from Audiogon!
My Alpha has been running non-stop, almost continuously powered up since 1993 with zero maintenence other that mucking around with tubes. I'm presently listening to JJ's which most folks would laugh at, but then again at $30/pair including shipping they can laugh all they want. My digital sounds GOOD, and frankly most folk's digital don't.
Just my 2 cents on a low risk proposition.
Listen, share and enjoy!
Mike B.