Please look at the Benchmark DAC3 HGC - Digital to Analog Audio Converter
This DAC has Four balanced SABRE ES9028PRO 32-bit D/A converters that are summed together to create each balanced analog output. This 4:1 summation provides a 6 dB noise reduction, and gives the DAC3 industry-leading performance. I have this DAC and it is excellent.
Price is $2,399.