with all due respect, the horizon 360 is one of the best dacs on the planet for over $60k usd. and that is just with stock tubes. the value of this dac increases substantially with proven tube combos. having rolled over one hundred tubes in the 360. i can safely say the sound quality is easily 25% better with available tube offerings. and, as i mentioned $30-40k preamps do not elevate the performance imho. a massive testament to lampizator. but higher end preamps still deliver, as they should.