I use an Ayre QX5 twenty in that role. It is able to do digital volume without loss but... does not do MQA. Using Roon on my server I get the first MQA unfold so it now sends 96/24 to the DAC when i play the Tidal MQA files. Recently added Quobz and directly stream 192/24 high resolution files. Either way I'm not missing full MQA.
Best DAC - Preamp Combo $5 to $10K Budget
I'm waiting for the day my Levinson 380S bites the dust like my Chord DAC 64 just did. Both of them are/were 15 to 20 years old with heavy use. Anyway, is there a really reference level DAC - Preamp combination out there for from $5K to $10K? Thanks in advance!