Burki

It's available now, but the H400 retails for a whopping $510. I'm waiting for their sale.

Using I2S (or the analogue output), you can use the remote (src) for setting the upsampling to no, 44.1, 88.2, 176.4 or 352.8 kHz. Works...

I'm using the Cayin via i2s (Amir hasn't test it) and I'm pretty sure, that it's bitident.