The list of DAC's doing 24bit asynchronous is pretty short...due in part to, as I understand it, the high buy in cost for the CEntrance code.
I just picked up (waiting for it to ship) a Twisted Pear ESS Sabre Buffalo with a 24/96 USB receiver using the CEntrance code that allows one to run 24 bit, 96kHz files straight out of your USB port in full resolution. Not sure if this qualifies for the "list" as it was built as a one-off by Larry Moore of UltraFi who has the CEntrace code.