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The Flyinsky tube DAC linked above by "viggen" is an excellent choice. At $225 and change ( Amazon) it's a tough one to beat. Easily competes with my Denafrips Ares and LM 502. Not to mention the 30 day audition/return option thru Amazon.
It has CS8412 receiver, so it would accept up to 48kHz signal only? I also saw some reviews along the lines of "good musical sound lacking in detail resolution." Does that improve with DDC, tubes, etc?
You can probably swap the CS8414 for the 8412 to get 96khz. You can get them on ebay.
Hey! Yes, they are easily can be found on eBay. But desoldering that chip out and soldering that chip in is a pain though.
Mine does 96k.