Digital input amp

I see a few coming on market.  Previous threads were quite old.

They take a USB or other input. No DAC on the front end. Just the DSP engine to do volume, eq, etc, then whatever conversion to PCM to feed the class D output. So the only "DAC" is the output stage.   This makes sense as it further reduces the functions in the chain.  I have not seen objective testing or any reliable subjective testing. The ones I have seen are Infineon processer based. No idea if the output filtering or feedback implementation is up to the Purify quality.   I guess the next innovation is the GaNFET output.  One has a DAC to feed a sub out. Easy as any old $5 DAC will wo there. 

I was browsing and came across the Sajab A30a. ( quite inexpensive)  Peachtree has the old Gan-1 but coax PCM only.  That would be fine if it managed buffering and clocks internally. Unfortunately my all-in-one only has USB out. 

I suspect there is a lot to be learned here but it makes sense to me for the future.