Yes, there are several DACs on the market that have jitter reduction and re-clocking or re-sampling. These can be good if you have a poor digital source, but in the end they are just a "fix a crappy signal" solution. They will never as good as when the signal was clocked and transmitted properly in the first place.
The Singer SU-1 and the Schiit Eiitr are great devices for taking a USB signal and re-clocking / converting it to S/PDIF (which is closer to the original digital data and clock timing). These are good devices if you are limited to a laptop.
If you have a PC, I would recommend looking at a better audiophile USB card. Such as JCAT or SOTM usb cards (PCIe).
If you want to skip USB and use S/PDIF directly, the Asus Essence STX II card has a very nice S/PDIF output (I use this and it’s excellent). Or you can go all out and get the latest Pink Faun audio bridge with an S/PDIF plug-in module.