What are the DACs that use good circuits in the Audio sections?

To make it a bit more clear, I am not talking of Chips/etc. in the units other operating parts, but in the audio signal path...what you hear, not what makes the display work. 

As mentioned above PSAudio, Chord and some others use software for the digital conversion but I have no idea if there is a chip somewhere in the signal path. They might use a chip on the digital inputs. CD player or streamer will have chips, not sure you can do digital and avoid using a chip somewhere in the audio path. If you stream from the internet there are chips in the modem that covert the analog to digital. 

+1 @roberjerman re: Lampizator

Audio Note