What do you guys think the SQ on lower end DAC (ESI Nano/Gamma 1/Ordnance DAC/Go Vibe DAC fed by losless from computer vs a direct play using CD from a standard issue DVD player ($100 or lower price) ? Which is better in your opinion ? My take is on this lower end DAC, DVD player playing CD is better.....

Overgeneralization, but still statistically valid: DAC >> DVD player. Just because the DVD player is usually trying to do too much that isn't necessary when just playing CD.