I agree with
@lovinthehd, given the scenario you gave.
That said, I am really interested in DAC's which do not use a standard chip for D/A conversion. Chord's FPGA based technology and dCS's Ring DAC technology are very interesting.
My eyes are on a Chord Hugo TT2 and M Scaler for my next 2 channel/headphone based system, which I don't dare purchase until the house is remodeled. I've got my wife's blessings, but I know things will go much smoother if she has her new kitchen before I start converting our extra bedroom into my new listening room.