I agree with BrianM. I use a $90 Sony DVD, my brother uses a $50 Phillips. I might add that I had to be convinced that 1), I needed a DAC, and 2), that the price of the AVA Ultra was justified. I never new all the music was there on those Cd's. A DAC has 2 sections. Once it "properly" converts to analog there is still the line stage. In the Ultra it is basically the line stage from the Ultra Preamp. As Brian said, "muscular and musical". None of that dryness and grain that is pretty prevalent these days in Hi-end or at least it was to my wifes' and my ears at RMAF.
Wait until you get your speakers, settle in, then move on to lesser conquests. No matter how much you spend on your digi, the differences will be miniscule compared to your new speakers.
Generally I agree with this approach. I went the other way after using my brothers Transcendence DAC for a month. I bought the Ultra DAC and a few months later the Salk HT3's. Those speakers are pretty highly thought of around here, very revealing, but my experience was far from miniscule. It's an awesome piece of gear. FWIW