I have heard both the DCS and Meitner converters(one of the guys who took me under wing to teach me about recording engineering had every thing a body could dream of)the DCS was actually a Player with their DAC built in). Kavi Alexander(owner/engineer of Waterlily Acoustics) actually has a pair of the meitner DAC/ADCs for sale for dirt cheap, as well as a Sony Sonoma System....If you are interested in them(or if anyone else is) shoot me a pm.
The most pristine , lifelike, holographic sound
I have ever heard came from the Pacific Microsonics Model 1..but that is some serious dough too.
The EMM Labs gear uses the SDIF-3 interface which is a beast all it's own.
the 5 digit price tag from EMM, DCS, etc... is beast enough for me.
Have you laid ears on one though... The DCC2 does the most amazing thing to PCM I've ever heard. Truly holographic sound. If I had that kind of cash I would be an owner.