So what is your aversion to a DAC?
You are misguided to be hung up on an output tube. The digital to analog portion has to be solid state. You can add a tube to the output for bufferring and/or to add some gain and/or to distort the signal in some way to make it more "tubey," but you certainly don't need a tube to have a fine sounding player or DAC.
And why are you hung up on 20 bits. By definition it can't be anything other than 16 bits and be NonOS. All NonOS players/DACS are 16 bit. Wavelength, Altmann, Scott Nixon, Paradesia, etc. are all 16 bit.
You are misguided to be hung up on an output tube. The digital to analog portion has to be solid state. You can add a tube to the output for bufferring and/or to add some gain and/or to distort the signal in some way to make it more "tubey," but you certainly don't need a tube to have a fine sounding player or DAC.
And why are you hung up on 20 bits. By definition it can't be anything other than 16 bits and be NonOS. All NonOS players/DACS are 16 bit. Wavelength, Altmann, Scott Nixon, Paradesia, etc. are all 16 bit.