Nicest DAC with Preamp around $2500 new

After doing a little more research and receiving some emails from members I realize that there are a few DAC/ PRE with volume that I didn’t even consider. I was set to order the W4S DAC 2 them was advised about the Nuforce DAC 9. Then I see that Bel Canto has its DAC 2.5. I know the specs on the W4S seem better then the others, 32 bit volume control, async USB, and the ability to play higher bit-rate files, but really how often are we able to get these high bitrate files at this time. What I’d be playing mostly is CD,s via coax and FLAC files ripped from CD via USB. I think build quality, functionality and overall sound quality (this being subjective of course) have as much to play as high-bit rates and async usb. Anyone have opinions of these 3 units or others up to about $2500 that fit my scenario. I do realize the benefits of being prepared for the future, but when will we start being able to buy music in 24/192 kHz. Am I missing something here? Like does the DAC upsample 16/44.1 to something higher helping to improve sound quality. Thanks for any advice