Great, and I agree about DACs. I have had a NAD M51, Chord Mojo, a few iFi and FiiO DACs, all sound transparent to me. I also use headphones extensively and I have owned a few nice ones (800s, Z1R, LCD 2, Edition X V2 etc.) and same thing goes with them, the DAC never seems to make a difference. Clearly it is the speaker that really matters, assuming the other devices in the chain are adequately designed and implemented. Today it is possible for a $100 DAC to sound absolutely superb whereas even 5 years ago that might not have been the case. I have been tempted to invest in expensive DACs, but after owning some modestly priced models I now feel that spending more than say $300 is likely a total waste of money. Clearly companies such as SMSL, Topping, FiiO and others are really making great efforts to deliver technically sound products that people can afford.
Sure if you have huge amounts of disposable income and it is irrelevant how much you spend, by all means get those statement pieces that are as much works of visual art as they are audio components, can't say I blame folks with money for that.