I've got a $1,000 dollar DAC (a Benchmark).  I prefer it to the analog
out of my SB touch for two reasons:

1) I use it as a pre-amp (for the touch and for a blu ray player). 
It's very important that I have something in my audio chain with an
analog volume control, plus I need something to switch between
sources.

2) The SB3 I had prior to the touch produced some noise (correlated
with display brightness) through its analog outs that was loud enough
to bother me when it wasn't playing music.  That's because I have an
unusual active system (that amplifies any such noise).  

As far as sound quality goes, I doubt I could tell the difference
between any of those in a level-matched test, and I have a system that
most audiophiles would describe as "resolving" and fairly high-end.


-- 
opaqueice
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