The NuForce’s uDAC-2 Signature Gold Edition 24bit/96kHz USB digital audio converter is basically worth $5 (even with the gold plating and glass crystals) but the company, whose experience in audio is precedented only by every other manufacturer in the world, is selling it for $400 – a noble price aimed at pulling the last ounce of disposable income from the pockets of fools.
What does it do? Well, as BB’s Rob Bescizza notes, ideally it will access the “quantum-genetic memory of the universe to restore the missing data in your collection of shitty 192kbps MP3s.” Sounds about right.
You can buy it here, I guess, but consider this more a warning than information sharing.