Perhaps it's a bit of an experiment to see where the market goes. If the perception remains that a CDP is better then they'll sell lots of those. If people catch on and go for the DAC then they can focus on that bit and develop more products, e.g. better DACs, transports, etc. CA would be ahead of the game then. I wouldn't be surprised if a DAC makes a lot more profit than a CDP.
Plus, if successful, the product is going to appeal to a lot of non-hifi folk who are less likely to fork out large amounts of cash for high quality playback, e.g. computer users. That's quite a market scope when you consider hifi to be your domain.