With so many DACs floating around saying this and that it is quite difficult to judge just by opinions alone which sound best. With almost similar technologies 24bit DAC/192KHz specifications coupled Black Gates caps or some other expensive caps you wonder, why couple a DAC with expensive caps? Is there something wrong? Why does the manufacturer need this caps if his design sounds good? Looks to me that this is a case of premium parts sells kind of thing. Also you don't need to go overboard with the re-clocking thing.
If I were you I'd probably spend a little more time scouring for locally avail DACs and do auditioning. Limit yourself first to those under Php 10k. If this don't satisfy you go up to those Php 10k - 20k. I believe there are a lot of audio stores at the Makati Cinema Square offering DACs.