Opinions on DIY DAC vs outdated high-end DD/DTS processor

[vision]

I need a 2 channel DAC/preamp which outputs balanced (XLR) signal as well as single end (RCA) connection. It must have a remote control volume/source control (digital stepped attenuator). Multiple COAX/TOSLINK input is needed too.

I started to look for some Ebay DAC kits, adding the remote volume control kit and power supply, then a nice looking case and etc etc., then came to realize, for that kind of money, I can buy an outdated High-end DD/DTS processors.

Something like these:

Theta Digital Casa Nova
Sunfire Grand Cinema
B&K Reference 50

These went for more than $3000 ten years ago. They are being sold for less than $500 today because they don't have HDMI switching, 7.1ch decoding, auto calibration, etc etc...

But their DAC and preamp circuitry, for decoding 44.1/16 or 48/24 or 96/24 signal, should be top grade even for today's standard. Is that not true?

What do you guys think?