SPL JAPAN Phonitor x high-end headphone amplifier with built-in DAC. Comment: Since it has a USB-DAC input terminal, it also has a USB-OUTPUT terminal and can be used with MQA STUDIO (MQA3, 384,000Hz 32bit, MPEG-H 3D AUDIO, 360 Relity Audio and Hybrid Format 5.1CH in the future). (Next generation audio format proposed.) It would be ideal if it were compatible, but as of March 27, 2022, there is no such product yet. I think the day will come when full digital amplifiers will sell better.

https://www.spl-jpn.com/phonitor-x