dcs delius (dac) and engar (dac) has a 24/192 upsampling with a volume control so that you can plug your cd player or transport into the dcs dac out to the power amp.
The new TacT RCS 2.2x has builtin 24/192 upsampling. The RCS 2.0 has 24/96 but there is reported to be an upgrade coming soon which will bring it to 24/192.
I saw a new Musical Fidelity Pre-Amp combined with a CD player and DAC in one unit earlier this week. I believe its a 24/192 upsampler configured so that other CD players can use it as a DAC. Its a new model and has the same CD player in it as the new A3.2 CD model. I don't recall the exact model number. Retail price was 3K.
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