Relevance is important, but then so is the domain authority and trust.
A link from a news website for example. Its unrelated, but can provide a powerful boost for your websites "trust"
Your main objective in my opinion should be to get links on relevant websites, however you can mix the two by getting links from high authority, unrelated websites as well. There are a few guest bloggers on SEOMOZ who link to their companies websites totally unrelated to SEO,
lets say you already had a mix of relevant as well as unrelated high authority links and you had to choose between DA80 (unrelated) and DA40 (related)
I would go with the most powerful site, DA80
Greg