The Pro-Ject Pre Box S2 Digital is a great value at $400. The DAC functionality is very good sounding, it can function as a preamp and has a good headphone output. It works at almost any available resolution and got an EISA Best Product Award. I use one in my office system and can recommend it highly.
https://darko.audio/2018/03/pro-jects-densely-packed-s2-digital/
https://www.theabsolutesound.com/articles/pro-ject-pre-box-s2-digital-dacpreamplifier/?page=3
https://www.project-audio.com/en/product/pre-box-s2-digital/
https://darko.audio/2018/03/pro-jects-densely-packed-s2-digital/
https://www.theabsolutesound.com/articles/pro-ject-pre-box-s2-digital-dacpreamplifier/?page=3
https://www.project-audio.com/en/product/pre-box-s2-digital/