JohnDuncan:The concept of Lossless + DAC is a good one, though I really don't fancy bluetooth as a means of getting the data to it, so I'd look at others - starting with the DACMagic, obviously.
The only reason to buy the Gem is if you need bluetooth connectivity. You are paying a premium for that and the Chord Electronics name. If you have a laptop with usb or even better coaxial, the DacMagic, Beresford, or spend more on the Benchmark if you want.