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So why should anyone get this expensive piece of equipment over a 30 dollar DAC that sounds exactly the same?
because this one look better? :P
If you have compared a 30 dollar DAC to this one and have a review to share, we would all love to read it. Having not heard this piece nor your mystery 30 dollar DAC, all I can tell you is that it would be great if all equipment sounded the same. It does not. I can easily detect differences in equipment and like many others enjoy these differences as a hobby as we strive to enjoy music as close to the artists' intention as we can. Unless you have something constructive to add based upon personal experience or relevant scientific data, I would reconsider your comments as they insult people who enjoy these types of products.