FYI - Schiit just came out with a balanced Mesh DAC with EQ and Preamp. Up to 32 bits/384 using USB input. Other inputs are 24/192. It has an optical input.
Very few times will anyone (me, included) ever offer up a audio component that actually saves money, but here it is...
$349 with Forkbeard (software that enables control of devices using phone app)
Schiit came to fame via the popularity of their DAC's. I have owned BiFrost and currently use the Yggdrasil. Heck, my Yggy can't do 32/384.
I have not heard this product, but considering it's price and lineage, it amounts to near zero risk in trying it out.