The Bifrost 2 DAC made by Schiit Audio is a multibit DAC, which means it does the digital decoding with a series of very precise resistors, rather than an IC chip, and many people find this kind of DAC to sound better. The IC chip type (aka single bit) are less expensive to make, and so they are more common. And there are qualitative differences among them, as well.
But multibit DACs are what I have found to be better (though my experience is limited), and the Bifrost 2 at $700 (with a 15 money back guarantee, as they do for all their equipment) is less expensive than most, and is quite excellent.
https://www.schiit.com/products/bifrost-1
The other great feature of the Bifrost 2 is its proprietary USB input. This and it has upgradable modules, so it won’t become obsolete. It has both single ended and balanced outputs.
Schiit Audio does make a less expensive multibit DAC - the Modi Multibit which is $250. It is single ended, and not modular - but much less expensive. If you want a very good single bit DAC get the base Modi 3, which is just $100.
All Schiit products are made in the USA, and all are really great sound for their price.