Meridian's Latest DAC's with their patented "apodizing" reconstruction filters. Nothing I've heard comes close except the dcs professional stuff. The ones I use are in my G68XXD processor, and in my Audiocore 200 preamp, but I think their portable DAC's use something similar (Explorer and Director).
The Ayre stuff uses a similar "time coherent" approach, but I haven't heard one yet.
The Ayre stuff uses a similar "time coherent" approach, but I haven't heard one yet.