I'm not in the market right now and I didn't want to threadcrap, but now that it's mentioned. I'd want a DAC to decode up to 24/96 ideally. If we were dreaming you have a spare $10,000 for licensing HDMI to storm the audiophile DAC market with an HDMI capable DAC that would also decode DSD/SACD, I believe it's a market niche that is ready to be filled, you'd be a hit! Everyone is ready for a affordable DAC for their Oppo player, but with HDMI the economy probably isn't there yet...
My collection goes up to 24/48 currently. I still play and acquire plenty of CD quality material, but get DVD-Audio or SACD when I can. I have more 24/41 material which is from HDCD encoded CD's extracted using "HDCD.exe". My Squeezebox Duet receiver can play up to 24/48. Logitech just released the new Squeezebox Touch. The Touch and the Transporter can play up to 24/96. There's probably a pretty good installed oppo fanbase playing back DVD-Audio. Most of my needledrops are 24/96.
FLAC format does a good job of scaling between different bit and sample rates.
If I had spare cash I would jump on the Neil Young Archive Blue Ray's and some kind of player for the hi res material.