Is there such a DAC?

What DAC will accept 16/44.1 and 24/96, give you option to defeat any upsampling if you chose so, upsamping is not done using ASRC, is jitter resistant but not through upsampling of any kind but rather employing some other proven methods (for example, short buffer memory and reclocking using internal very stable clock, etc.), possesses extreme low level accuracy and phase linearity, do not use off-the-shelf inexpensive ICs but employ other proven techniques (for example, resistor network with controlled temperature dependency, or some parallel architecture)?
No tubes anywhere.
No op-amps, but discrete analog section with proper power supplies.
Has at least one SPDIF and one AES/EBU digital input.
Reliable, do not have to go for repair every year.
Sounds open, dynamic and analog, good transients without robbing-off decay and ambiance.
For example, I do not find Esoteric gear I heard analog sounding at all, it sounds technically correct, well controlled without any faults, but mechanical.