hi Tan
if you put altmann machines in boxes you can still "obey"the C39 tone theories by indeed use wood ( spruce) lacquer it with natural varnish and avoid box colorations or its cavity resonances by making holes in it
I would also glue inside the box thin copper or (cheaper household) aluminum foil and connect this to ground to surpress EMI and RFI
i did it with the GK-1 preamp of Hugh's ASPEN amps, made holes in the sides and under panel not front or upper panel for esthetical reasons only. boxes not yet varnished. ( boxes made for me by Romeo Tiu)

side sight

underside without feet, but it needs feet of course
In the case of the Altmanns you can make a bigger "floor" panel and bring both the amp and dac on a shared underpanel
I would make the under and upper panel 1.2x or 1.3x bigger than Altmann's original dimensions which would be enough, and like above photoos make the one box ( for both dac and amp) a bit smaller than those bigger dimensions. It would not be a small box because in order to avoid the interconnects protruding from the upper (top) panel, they have to be bend inside the box and leave the back side of the box thru the much bigger holes in the back