The Simaudio Moon CD3.3, at around $3K, appears to fit your requirements.
The digital input is SPDIF only, not usb, via an rca connector. The manual indicates that the SPDIF input can accept sample rates up to 192kHz, and since the dacs in the unit are 24/192 I presume that means it will accept 24-bit resolution at the digital input, at the 192kHz rate (although that is not stated explicitly).
Hope that helps,
-- Al
The digital input is SPDIF only, not usb, via an rca connector. The manual indicates that the SPDIF input can accept sample rates up to 192kHz, and since the dacs in the unit are 24/192 I presume that means it will accept 24-bit resolution at the digital input, at the 192kHz rate (although that is not stated explicitly).
Hope that helps,
-- Al