exactly, and I'm not a fan of tubes what so ever... I like the Vali very much because it's... very solid state like
[wth a smidge of tubey wetness]
That said, imo a good dac needs functionality, since your dac is part of yur Pre-amp in your audio chain. I value it being able to have multiple input and outputs. Not sure of many $300 dacs that have 3 inputs and 3 outputs [or a nifty remote to switch between them all with <3]
But function is just as important as how it sounds, my oDac sounded MAYBE about 85% as good as my nfb 10ES2 [dac vs dac] but it had lke 10% of the functionality. One in and one out... it was terrible for me >.>, so again functionality is key for higher priced units imo