Cut frequency, do you mean the frequency response ? It is planned based on at least 20HZ-20KHZ(?3DB), but it is still at the tuning stage and the final figures will be confirmed soon. LPF cannot be user programed.
PS for the chips is 317/337. Just FYI, the PS for the output tube is discrete aa
Cheers !
Alex
Yes, frequency response. Only 20Hz-20kHz? Extend that range, ad least double it. Reason for that is associated with phase and human ear, search Google

317/337 regulators?

Go discrete, each supply pin should have its own low noise regulator. No offence, but with monolithic regulators this DAC is same category as any other 100$USD chinese DAC on Ebay
Into this price range, anything less less than proper shunt regulator for tube output is no no. Shunt reg for heater supply too.