DevillEars
Dedicated ignorer of fashion
Explain, since I hope you're thinking along the correct lines?
Peter
A couple of reasons:
1) FINANCIAL COMMON SENSE
The price of the DAC in use tends to provide a rough budget for the source to avoid any imbalance (the reverse also being true). There's no sense in pairing a cheap mass market CD player with an Esoteric or EMM Labs "uber DAC" and vice versa.
2) DIGITAL CONNECTION COMPATIBILITY
The DAC in use will have a set of digital input connectors that will define the options for digital connection to the source - typically TosLink, S/PDIF or AES/EBU. So if the 110ohm AES/EBU option is available on the DAC and you want to get the best out of the Source/DAC combo, then - ideally - the source will need to provide an AES/EBU digital output
One could arguably add a third caveat based on the medium on which the purchaser has the bulk of his/her program material. If, as one post stated, the music files are sitting on a NAS, then the ideal source has to be some device that will retrieve the program details from the NAS controller and provide the feed to a DAC (basically a network media player function). If the bulk of the program material is on CD, then the CDT/DAC combo is the logical option. And so on for each media set.
Finally, starting at the DAC end is a bit arse about face as one could run the risk of limiting source options and result in disappointment.
A more logical and holistic approach would be to understand the source program medium/media mix and then select - for a given budget - the optimal paring of source device and DAC that matches the media mix. This is approach gives a higher probability of satisfaction with the end result.
I hope that explanation serves...