I understand your point but it's really not relevant to anything. What does the price matter? Economics says that no matter the price of a thing, if there is a market for it and if people buy it in sufficient quantities to make it worth producing, then it is not overpriced. If people buy a thing at its price point, then it is priced correctly. The fact that any given individual may or may not be able to afford the thing is completely irrelevant.
And yes, DACs like the dCs Davinci make beautiful music. Its price has nothing to do with that.