Empirical Audio does a ton of DAC design work and mods. He has been working with the DAC-60 as well. I just shipped him another one today. He has been doing some very extensive mods to them and he feels like it is the best DAC that he has ever heard. With his mods I think it falls into the $3k range.
Danny,
If you are referring to Steve's new dac (Spoiler) that is based on the DAC-60, below you can find the pricing and a link:
Spoiler Pricing, options and Warranty (shipping not included)
Spoiler with Siemens cca grey-plate tubes - MSRP $5999.00
Spoiler with Amperex 7308 White-Label tubes- MSRP $5699.00
Spoiler with Pace-Car inside - TBD when Pace Car is available
Optional I2S input, rear-panel switchable from USB - adds $300.00
(allows use of the Northstar I2S Transport)
Optional AES/EBU input - replaces S/PDIF input - adds $100
Optional BPS power supply and charger - $425.00
Warranty - 1 year parts and labor, 6 months on the vacuum tubes
http://www.empiricalaudio.com/frComputer_Audio.html#Spoiler%20USB%20Tube%20DACGeorge