I may have made an error. I had been accrediting the miniDSP 2x4 HD's mediocre performance solely to the DAC, because that is the what Amir evaluated it as. However, I have realized that it is likely that some of the performance issues actually came from the DSP circuitry, and would also carry over to the DAC-less 2x4. Therefore, it may or may not be possible to produce a high quality DAC + DSP combination for $350, as I had stated. Plus, as @
JohnYang1997 and others have alluded to in this thread, Topping is a much larger company than miniDSP and would be more likely to release a unit that had good, user friendly software for configuring the DSP. That is not an easy thing to do or support, so even $500 might be optimistic. I still wish someone would produce a good quality DAC with the minDSP 2x4 functionality built in, and nothing else, but I don't think Topping is likely to be the one to do it.