First, a few questions.
(1) What is your budget?
(2) Are you open to buying pre-owned kit?
(3) How important is it to you that the DAC does MQA?
Note that when connected to a non MQA DAC, BluOS will still perform the first MQA unfold getting you all the way to 96Khz. In my view most of the goodness is to be had within the first unfold, and wouldn't sweat it if the DAC was MQA capable or not ... but that is just me.
(1) What is your budget?
(2) Are you open to buying pre-owned kit?
(3) How important is it to you that the DAC does MQA?
Note that when connected to a non MQA DAC, BluOS will still perform the first MQA unfold getting you all the way to 96Khz. In my view most of the goodness is to be had within the first unfold, and wouldn't sweat it if the DAC was MQA capable or not ... but that is just me.