2+4=4?
Nope. It's a simple fact of commercial life that if a product has $20K in raw parts and assembly cost, it will and has to retail for around $100K, otherwise failure ensues. If the COGS is $20 it will retail for $100. It is marked up to $40 for the distributor, it goes to the dealer for $50 and to the end-user for $100. Each player in the whole chain has to be kept alive and is compensated according to its risk and value-add. Note that the services part of the distribution chain has the best margins.
If the OP here were to actually listen to these $70K DACs, it's quite possible they'd agree that this design represents a stunning achievement sonically, and depending upon one's context, a trophy acquisition, a wonderful reference, an inspiration for designers. For those who are rich enough to purchase them, they are getting exceptional performance in exchange for their money.
We are all aware of, and some of us have listened to, or, unfortunately, owned, high-end audio products that are very expensive, but have a long list of problems and deficiencies; on other occasions, a product has virtues far beyond its price. In my listening rooms there are $70K DACs, $20K DACs, $7K DACs and $2K DACs. They all deliver a lot of value and enjoyment, each in their own way. There are other products at each of these price-points that don't, and that's why they're no longer here.
(This reminds me of my first company, which owned and operated two high performance aircraft. One was state-of-the-art for its time, the other was actually an earlier and much-less expensive version of the same design that eventually evolved into the category-leading model. But, after flying both for hundreds of hours as PIC, and paying the bills, it was impossible to the ignore the fact that older, less-well-equipped and slightly frumpy "experienced" aircraft was by far the better plane for most missions. It was a no-problem, broad-mission, cost-efficient transporation machine. The high-end model really came into its own a small fraction of the time, and was, despite its impressive looks, simply not worth it. It was much better and much worse at the same time. It always seemed to be running low on fuel).
Anyway, given the usual ineluctable efficiencies of the marketplace, the bargains and the turkeys are generally fewer in number. These Trinity DACs actually allow me to completely relax into the music (for well-recorded pieces). If there's the slightest bit of hardness or edginess, usually related to jitter levels, it simply doesn't cut it, and there's no way to ignore the experience: The system is bothering me, and that's that.
The whole point of high-end audio in the home is to enjoy a soothing, enlivening, energizing experience that makes one's mind, body and spirit refreshed. Going to live music, even musical forms that are not to my taste, always does this, and having this effect available in one's home at one's beck and call (after more than a little work and expenditure up front) is definitely a pleasure.
