+1 for the Holo Audio May KTE. It has 4 different modes so you can tune the sound to the style of DAC you like. I, like most others, prefer the No Oversampling Mode.
From the May Manual:
♬ No Oversampling Mode: Directly converts the original data. Since digital oversampling can cause time domain distortion such as ringing effects, NOS can avoid these problems.
Generally speaking, NOS has a significant impact on other performance indicators, but the May is designed to maintain good performance in NOS mode.
♬ Oversampling Mode:
♬♬ Super-sampling the PCM to a higher frequency PCM
♬♬ Oversampling the DSD to a higher frequency DSD
♬♬ Performing a digital to analog conversion.
♬ Oversampling PCM/Mode: Whether it is PCM input or DSD input, always oversample to PCM for digital analog conversion.
♬ Oversampling Direct Stream Digital Mode: Whether in PCM input or DSD input, super-sampling to DSD mode for digital analog conversion.
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