The Phasure NOS1 ($4,500) is a non-oversampling 100% filterless DAC that uses 8 PCM1704U-K Burr Brown (Texas Instruments) multibit 24 bit D/A converter chips and was shown with their XXHighend Software Player ($100). The NOS1 can handle up to 32-bit/768KHz data and you can upsample to this rate by using the Windows version of the XXHighend Software Player (MAC is currently limited to 32/384 input). There's really a lot more to read about this DAC/Player combo so I encourage you to click that link.