I do not know off hand if it meets the OP's criteria, but the new DAC from Acoustic Plan, especially when it is run through Acoustic Plan's optional separate power supply, is the cornerstone of the best digital front end I have ever heard. I heard it with both an ARC CD8 and Naim HDX. The Acoustic Plan-CD8 combo was incredible, and the Acoustic Plan-HDX combo was even better. Needless to say, I intend to get one.