I think it is fine to be skeptical or critical of DCS here, but some comments are polarized almost to the point of absurdity. I trust people who have actually listened to this system. So far it is a yea for the DAC and clock, and nay for the amp.
As mentioned earlier, I did own a Bartok for a while and this system does seem to improve on some things for a HP listener: more power for the headphone amp, analog volume control instead of digital, apparently easier voicing on the DAC (Bartok was too harsh in my system), and a more cost effective external clock vs adding a Rossini clock.
The build quality of DCS stuff is top notch, yes the brand prestige over-prices their whole lineup, and it's not a universally loved flavor of sound. (to be fair, UK manufacturing probably increases the price significantly) They don't needlessly cut corners, and have a resolving sound quality. This system, or individual parts of it, might not match the hype, but you aren't being scammed. Come on.