The chips are actually pretty cheap (e.g. $50 each for the DACs). Looks like the PCB fab will run about $160/board for a 4-layer design.

I guess it all adds up, but less than $1000 for the full DSP version, and probably about $750 for the volume control only.

Pioneer PDP-5020FD, Marantz SR6011
Axiom M5HP, VP160HP, QS8
Sony PS4, surround backs
-Chris