Sony has a proprietary FMGA processor they designed for their TZ-H1A headphone amp/preamp/DAC. It has filters to upconvert to DSD (which the invented with Philips). It is around $2K and if you stream or have non hirez files it is a great way to get DSD on a budget. I manly use it as a DAC in my system but the headphone amp is also great.