Imho, as far as DACs are concerned, I still find the Little Dot DAC_1 to be a very solid performer. I don't know if I would buy it again, two and a half years later, considering all of what's out there, but it's never disappointed me yet!
It's got the same DAC chip (single, not dual) as the Dacmagic, a toroidal transformer, Toslink & Coax inputs for the usual culprits, a pretty good (16bit 48kHz) USB implementation, and also a bonus 75 ohms BNC input (which I've been using for over a year). Like the Dacmagic, you get balanced outputs too.
It's decently priced, excellent if you replace the stock opamps (stock is already a great opamp, but why not use the best?) with two double AD797BR(Z); and a giant killer if you pair it with a quality -battery powered- USB -> S/PDIF interface (which also gets you beyond the 16/48 USB limit).
Sure, there's metric tons of decent sub-$400 DACs nowadays, but few get you a nice DAC chip, a nice power supply, good USB, and also a true 75 ohms input and balanced outputs.
I use a LD DAC_1 with a M2Tech Hiface 2 and my DIY 5V battery pack (easy to make, honestly, and a colossal improvement with the Hiface!), and have -surprisingly- not felt the need for an upgrade yet, which is very unusual for a head-fier...
I probably will breakdown someday, and buy an I2S input DAC with a battery powered USB -> I2S section; but for now and until the technology gets up to par, I'll just stick with the DAC_1...
Speaking of change, I've tested my second no-silk-screen EI ECC83 tube. This one actually has an inner structure that looks closer to and is oriented the same way as the old Telefunken production. It sounds very similar to my other EI tube, but might even be a tad better. I got lucky, since both tubes aren't microphonic at all, but the Yugoslavian quality control is indeed horrible: that second tube actually has a lame pin! At first, it seemed like it has been chopped or broken, but upon closer investigation, that pin is just stuck in the glass, two millimeters above the others!! Lackluster QC at best... Sounds awesome though. Seriously.