Having recently been in the market for a USB DAC in this price range, I can comment.
I considered used and new, so my list might not interest you if you are set on new only.
I ended up buying an HRT Music Streamer II used, which I understand they have just discontinued. It plays 16/44.1 well, and will play my 24/48, 24/88.2 and 24/96 FLAC too.
Other DAC's I considered, and would have bought if they presented themselves include:
Audioquest Dragonfly (either version frankly)
Devilsound USB
JDS Labs ODAC