The Benchmark DAC-1 or HeadAmp Pico are made in the USA, but why should it matter? It is American consumers giving a free pass to Detroit, and the complacency this bred, that brought the US automobile industry to its current impasse. Get the best DAC that fits in your budget, whether made in the US, Japan, the UK, Sweden or China.
I use to have an amp from TAD. As I recall it was mostly from overseas and assembled by Paul in US. When I look at his site it still seems he may be doing that, however I am not sure. I am sure he use to, because he use to run out and people would have to wait for the shipments to come in.
He is a great guy to do business with. I simply am not sure if he is 100% US. If that was a requirement, I would advise more research on the issue.