DVC or AVC state

Some years ago I looked into DVC and all of them I tried were ultimately disappointment, a few worked quite well with 16/44.1 but any 24bit material suffered greatly when attenuated.
Has anything changed nowadays, is there any high bit DVC (32 bit or higher) that is capable of attenuating 24bit material without degradation?
Short of such DVC, can anyone recommend DAC with very good VC in analog domain after DA conversion, or very, very transparent unity gain analog preamp with VC?