For example the Chord 2qute DAC.
Bellow interesting thread that OS just made things worst and why :
"However, the fact that the sample value is only an approximation based on resolution creates problems. Conversion to a higher bit rate, although strictly able to hold all the frequencies (per the above), is compromised because the sampled wave isn’t perfect. Digitisation errors will occur."
https://www.stereo.net.au/forums/topic/119932-should-i-upsample-with-chord-dac/
My best advice is to buy the Jay transport to your Jay dac substantial improved sound is guarantee.
Bellow interesting thread that OS just made things worst and why :
"However, the fact that the sample value is only an approximation based on resolution creates problems. Conversion to a higher bit rate, although strictly able to hold all the frequencies (per the above), is compromised because the sampled wave isn’t perfect. Digitisation errors will occur."
https://www.stereo.net.au/forums/topic/119932-should-i-upsample-with-chord-dac/
My best advice is to buy the Jay transport to your Jay dac substantial improved sound is guarantee.