Moodlab from China has two reasonable priced non over-sampling DAC offerings. The Dice is based on a Philips TDA1543 digital to analog converter chip run in non over-sampling mode. USB, Coaxial and Toslink digital input, re-clocked by Crystal semiconductor chip. Accepts up to 24/96kHz but downsample to 16-bit. Shunt regulated power supply. US$399.
The Concept is "conceptually" the same as The Dice, but with no USB input. US$249.