Qualia & Company Indigo USB DAC

The Qualia & Company Indigo USB DAC ($35,000) from Qualia is new to me so let me quote from their brochure:
What does Qualia & Company stand for?
It is the suggestion of a luxurious lifestyle, a product that has an elegant feel but is functional and pleasing to the eye.
The luxurious Indigo USB DAC uses the ESS Sabre 9012 DAC and offers 1 Coax S/PDIF input, 1 Toslink, and 1 USB and can handle up to 24/192 via Coax and USB and 24/96 via Toslink. Outputs are pairs of XLRs and RCAs.

Sitting on top of luxury was the oh-so-cool Nagra LB two channel Universal digital audio recorder.