[size=150]ABACUS-Electronics AroioDAC[/size]
https://www.abacus-electronics.de/produkte/streaming/aroiodac-rpi-hat/aroiodac.html
Professional designed 4-layer board by a German HiFi manufacturer
The jumpers are for feeding with extra power supplies and split digital and analog ground.
https://www.abacus-electronics.de/media/wysiwyg/AroioDAC/aroio_dac_connections.pdf
Chipset TI PCM5122
Hardware volume control: yes
Price: 69€
https://www.abacus-electronics.de/produkte/streaming/aroiodac-rpi-hat.html