One of the best would be the Wadia, but since sound quality isn't important find out what brand receiver he uses. Yamaha, Denon, etc. all make docks for their respective receivers usally in the $100-$150 range.
if he wants to still spend the $300 for the best quality, Cambridge Audio makes one of the best, the id100. It extracts the digital bitstream from the ipod and does not have a built in DAC, so he would have to feed it to a receiver or external DAC via HDMI, coaxial or optical digital.
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