It looks like the Mytek Liberty DAC should do it, it has an optical input and says it has a hardware MQA decoder (and a light on the front that will light up when MQA is being decoded).
The manual doesn't explicitly state MQA decoding via optical, but it doesn't say it doesn't (like the Pro-ject DAC).
The manual doesn't explicitly state MQA decoding via optical, but it doesn't say it doesn't (like the Pro-ject DAC).