I think the GS-X Mini would be a great choice for the Utopia. As good as the ZH1ES is, it isn't as transparent as the GS-X / or the mini Dynalo that I have. Less dynamic sounding too. However, you can buy the ZH1ES used for less than $1500 and you are about 85-90% there to the GSX Mini and you don't need to get another DAC. If you need a cheap but very good DAC, I highly recommended the SMSL SU-8 1.2 version DAC. For $250 off Amazon, it offers a really good sound for cheap. No harshness that I could detect either.