I'm very pleased with both HifiBerry DAC and DIGI.
Using the DIGI with a DIY 16bit dac the DDDAC 1543 MK2.
I'm looking for a new DAC that supports at least 24/192 under 400 Euro, like:
Musical Fidelity V-90 DAC
Denon DA-300 USB
Perhaps: Weiliang DAC9