ASUS solved digital audio for $200. The Essence STX actually measures quite close to the DACport for half the price.
No one is saying that you need to buy a DAC1 to get perfect sound. You completely misinterpreted their point. They were only using the DAC1 as an example.
The Yulong D100 and Matrix Quattro are based on the DAC1 design, and cost $500 and $700 respectively. To say that the DAC1 is unbeatable for price/performance is stupid. To say that it's unbeatable within audible limits, with price no option is not.