It is worth remembering that sound quality is not the only criterion for selecting audio equipment. Certain features and functionality will add to the price. If you want premium build quality and materials then that tends to come with a price. Brand image (audio enthusiasts are just as prone to the allure of brand image as fashionistas in my experience) often comes with a high price. Good after sales support and long term spares availability and servicing will be built into the manufacturer margin if offered (these days very few do). There are lots of reasons people pay a lot more than they need to if it was only about sound quality. I must admit I do like the sort of build quality and tactile feel of the statement products made by the Japanese manufacturers in their prime and would pay for it, but I wouldn't be paying for sound quality. The DAC is a very mature technology and achieved audible transparency years ago. Anything can be badly implemented but a well implemented DAC can achieve audible transparency for peanuts and there is no reason to pay a lot for a DAC if sound quality is all that matters. I would argue that if you use headphones then the on-board DACs of most devices are fine.