Since I plan on having only a CD/DVD combo player, I guess I need the best DAC's I can get in the food chain (990?).
The route I took was to keep my 970 (which I am very happy with) and address it's two-channel shortcomings by purchasing an audiophile-type outboard DAC. The net result cost-wise is the same as the difference between the 970 and 990 ($300). The DAC I'm using (Musiland MD10) uses Cirrus's Flagship CS4398 D/A Chip. It also allows you to select bit-depth on the fly (16, 20 and 24 bit). It's new, so I'm still evaluating it, but so far, I have been very happy with my purchase. I'm not sure how the 990's Analog Device AD1852 stacks up against the Cirrus, but I would venture to say it is no slouch.
Regarding tru blu's comment about storage capacity, with FLAC, you get compression that reduces the WAV file to 1/8th its original size, so you can fit a lot of songs per gig' of storage space. That said, it is time consuming ripping your CD collection.
_________________________
Outlaw 970
McCormack DNA-125 (mains), Emotiva LPA-1 (surrounds)
Quad 11L (F&C) Wharfedale (R) LFM1 (Sub) w/ SMS-1
Squeezebox -> Behringer SRC2496 -> Musiland MD10 DAC
Sota Sapphire; Marantz 10B;
Video: Hitachi 42HDS52A; Oppo 971H
System Pics