Maybe my post wasn't clear. The DAC's design has been finished for some time, what is stopping shipment has been chassis issues.
Originally the DAC was planned to be internal and now the DAC is going to reside in a similar box which goes under the transport. This will allow for more hard drive space in the Transport for redundant storage.
As per the 32bit chip set I will have to find out, but I loved what Audio Tweekers said, how many bits you are using in processing is really immaterial, it is how the device sounds is what matters.