CFB- I certainly don't know of any. However, I think Chord has a unit that allows the user to select between internal delta-sigma and multi-bit d/a conversion. I know. Not quite the question asked, but somewhat related. am i wrong? only the Chord website knows for sure!
DAC question
Are there audible differences between similar dac's? For example which dac is considered better, the UltraAnalog 20 bit dac or the Burr brown 1702? I realize that parts quality and implementation are very important, but if everything was equal which one is considered better and could you actually hear the difference between these chips in a high end cd player?