First, you get economy of scale from a purchasing perspective -- you buy more units at a time and your per unit price is lower.
whatever savings they get off the $5.50 per stereo DAC price, I hope they pass it to the customers.
Whether they are building 861 D/A cards, G68s or DSP loudspeakers they all use the same DAC. No chance for error. With multiple DAC parts in use it would be relatively easy to make a mistake by putting the wrong DAC into the production line.
I hope the assembler knows the difference between a 28 pin stereo Analog Device AD1852 and a 20 pin mono Burr Brown PCM1704. If they do, they will have to eat the $25 of the PCM1704. Maybe it happens frequently? So they have to opt for the vastly cheaper component. Once they got that straightened out, they have to worry about the hundreds of other SMD components that goes into their systems.
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