Future proofing DAC's, or virtually any electronic device, would be difficult because of the rapid change in technology and materials.
However, there are manufacturers who future-proof their equipment through excellent upgrade service, such as MUSE, who will still upgrade any of their disc players to either of their two current top models. They will also upgrade any of their other previous amps, preamps, and DAC models to the highest level before production of the item was discontinued. Unfortunately, they do not have a DAC in their current line-up as I suspect Kevin has been spending his time on the HRT line for now.
However, there are manufacturers who future-proof their equipment through excellent upgrade service, such as MUSE, who will still upgrade any of their disc players to either of their two current top models. They will also upgrade any of their other previous amps, preamps, and DAC models to the highest level before production of the item was discontinued. Unfortunately, they do not have a DAC in their current line-up as I suspect Kevin has been spending his time on the HRT line for now.