Im looking for a good/great DAC for around $100, may pay a bit more then that price point, but only if the sound will blow me away! What are some suggestions on a good quality DAC in not only sound, but build, and customer support? I have heard FiiO isn't the greatest quality.

I read in "Rolling Stone" today that artist Neil Young has trademarked what could be new high def audio formats. Neil Young has hated mp3's, and is wanting to get "studio quality" recordings in a digital form. The names of them are "21st Century Record Player", "Earth Storage", and "thanks for...