I haven't tried the Dacmagic 100, but for reference, I run my computer through a HRT II+ which was £300 and was highly rated when it was launched in 2011, particular in its native US. When I bought it in 2012, having at that point decided to move to computer-playback from direct CD playback, I expected a sound from it which would wipe the floor with my CD63KI. Truth is there wasn't much in it. In fact sometimes I still prefer to listen to the Marantz and enjoy both its sound and the experience of putting on a 'real' CD instead of streaming.
Maybe it's just me. Some people hear night-and-day differences between digital sources, yet I do not, beyond a fairly low threshold. A qualitative plateau seems to be reached at about £75-£100 (some would say cheaper), and while I haven't heard megabuck DACs, certainly tripling the price doesn't make extraordinary differences to my ears.