You may try a DAC which gives you a choice of reconstruction filter. Filter is what mostly defines "sound of DAC". This is most important for 16/44.1 encoded files or streams and much less so for high-res files. >From reasonably affordable DACs you can try TEAC UD-501. I use it with Touch. The best 16/44 sound is with upsampling "on" + "slow rolloff" filter. I didn't hear any difference between filter settings for 24/96 encoded files.
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