“Since the advent of the CD, listeners have been deprived of the full experience of listening.” - Neil Young PonoPlayers...
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Andy Schaub has posted a review of the Wyred 4 Sound DAC-2 ($1,499) featuring a 192/24 USB input at Positive Feedback Online. His conclusions:
So I suppose, to sum things up, despite a few minor complaints that really apply more to a $10K DAC, the Wyred 4 Sound DAC-2 can give you some very lovely sound with a minimum amount of effort and a true plethora on input choices and configuration options, like volume control and processing up to 24/192KHz files (automatically selected with Amarra 2.0, I add again). I think—although it does have a bit more air and ambience and perhaps an overall more elegant design and user interface—given that the PS Audio PerfectWave DAC costs almost exactly twice as much as the DAC-2 (it appears to retail for $ 2999.99 commonly) and you can get the DAC-2 and put that extra $1500 into some bitching cables—I say go with the DAC-2. There's nothing wrong with the PerfectWave, and it has a slightly higher "Wife Acceptance Factor"; however, I could never find a filter on it that sounded quite right and – quite honestly—I don't know what kind of filtering the W4S DAC-2 uses but, as Goldilocks said, "It's just right". Like I said, I'm buying the demo.
You can read the full review here.