DAC with a Balance Control - Does on exist?

The Pure Music playback software has a balance trim control.

I certainly understand that the balance could be slightly off in a system but it's so easy to move your listening position or adjust your speakers til correct. Even the best balance controls add distortion to your system unless done in the digital domain and then only when done with high resolution devices.

Why balance controls? I think this is summed up nicely by Anthony H. Cordesman in an old Stereophile review from 1987.

"No serious audiophile is going to be so much of a purist as to eliminate the balance control, simply because so many recordings have slightly unbalanced channels. Since the balance control acts as the "imaging control," and minor adjustments are essential to getting the proper spread and depth of instruments from right to left, no halfway decent system can do without one. Only an audiophile content with a system that never had proper musical focus could bear to listen to music without at least occasionally adjusting system balance." - Anthony H. Cordesman, from an old Stereophile review from 1987.

http://stereophile.com/content/mod-squad-line-drive-passive-preamplifier

I think this is still true in our digital age.

Tarsando, you wrote: "Benchmark makes a DAC now that has volume and balance"

Do you know the model number?

Regarding the "Why" do I want a balance control the quote by Daverz summarizes the reasons perfectly. I am picky and I want the sound positioned precisely.

Wyred 4 Sound DAC-2 has both volume control and balance control implemented in the digital domain.
Don't be afraid of its volume control in digital domain, it's a DAC that internally works on 32 bit and that makes its volume control work without bit-loss.
Being implemented digitally, means no extra circuitry in the signal path.
I know because I have one and it's excellent.