Good grief, what are they going to do? Hand build the chips? Make the case out of platinum? (somebody should try this for crazy-price audio, IIRC, it is denser than gold: I suspect that it would be, sonically, very dead indeed)
Doubtless, a $2,000 DAC would be better than what I have (there are one or two on the dream list), and perhaps a $20,000 DAC might add a tiny percentage that my now-poor ears would not be able to hear. I'm guessing that this would be about the maximum price level (and perhaps quality level) of the stuff used in the supply side of the music chain, and I'm also guessing that transparency has been achieved well before this price point. So what do we get for $120,000, apart from a price ticket to put on permanent display with the equipment?