It seems to me that the budget/entry division needs to be split? It looks like there is a decent range(pricewise) of products in there, of what some people consider budget/entry, but thats only IMO.
Well, I imagine he wanted to keep the categories down. I would suggest a category for DACs under $200 like the Zero, then say $200-500. However, I think all of the listed units are $200 or higher (new) anyway, except the E-MU.