Earlier quoted context omitted.
"More love" in this case doesn't have to mean more than maybe a retail price of $50 or so, to get a DAC with a frequency response so flat and a noise level so low that any difference to more expensive items is purely academic. Digital to analog conversion is a solved problem, with inexpensive commodity parts. Even if you buy an expensive DAC, the studio gear used to produce the music you listen to has gone through do…
You think they're overpriced, but I bet you no one is getting (very) rich off these $400 DACs. Even more, I think many of them profit so little every once in a while a company pivots or goes out of business. An Audi also has just a couple thousand of extra love worth of physical cost added to it, but the retail price is easily upwards of $20.000 above the equivalent VW car. That's because if you sell fewer units, the…
The DAC I use cost less than $30, yet performs well beyond the limits of human hearing. The DriveRack did have an MSRP around $300 when it was new, but usually $200 on sale, but it does do a whole lot more than a DAC, and the base price level for pro gear is somewhat higher than for consumer gear.
As I said, people focus way too much on electronics, when even basic devices are more than good enough. I don't even have to use the DAC anymore, after I switched to DisplayPort for my monitor, which has a perfectly good analog stereo output. The only reason I keep the Toslink DAC hooked up is pure laziness.