I have a Level 1 modded Gustard X20u (not pro) I would be willing to sell if you have not found a pro dac yet. This dac is my buddies dac that I modded and wrote about on the forums April and May of last year. It has all level 1 mods (Ric Schultz level 1) completed except for the clock next to the dac chips. This one has a very high quality pure silver custom cable, replacing the stock cable. Quantum chips and extra damping has been completed. With the driver I have (3.34) this dac is capable of DSD256 and with a DDC such as the singxer su-1 DSD512. I ran my X20u with a third party USB card at 512 for about 6 months before the card developed issues.
My buddy is selling because he went to a T+A dac 8 DSD. Asking $699 for this level 1 dac. A level 1 modded X20u will sound better than a stock X20 pro.