There are a number of dacs with tubes. Some have volume (Lampizator, Totaldac D1-Tube) some don’t (Aqua La Scala). Some skeptics may opine that they color the sound….but what doesn’t? VERY few dac, be they solid state or tube output stage, do a great job driving an amp directly. I’ve tried it for years with varying degrees of success.
I think of the volume control on a dac as a way to “match” the dac output to the optimal input level of the preamp/integrated. MSB, Lampizator, DCS, Totaldac…all sound pretty good driving direct but not at their best. Think about it, few dac builders are going to take the time or go to the expense to implement an output stage that tops that of the better output stages found in better preamps. In addition, fitting it all optimally into a single chassis introduces a whole different set of issues. My 2 cents.