Does this mean you're developing your own DAP?
This is a concept player, which helps to understand the benefits of manufacturing audio devices with “overkill” audio quality:
1. We listen all recorded music “through ears” of creator(s) - musicians/producers/sound-engineers. A “warmth and depth” of sound at a listening point can not be any better or different than that defined by those people. Playback system can not and should not create them, it has to transfer those characteristics of sound untouched, it has to be transparent.
2. The required transparency is much easier to achieve at the engineering level of audio signal, because we are good enough in engineering and much weaker in psychoacoustics. Those local thresholds of audibility for various types of distortion/degradation depend heavily on listeners and the signals used. Hardly any reliable and universally agreed objective audio metric can be created. It is much easier to establish such metric on the engineering level of signal, based on absolute thresholds of audibility. For circuitry designers/engineers it does not matter much what particular level of accuracy for m-signal needs to be achieved: -50dB, -100dB or -150dB. They already can do this. Yes, it requires more R&D but in mass production the chips/solutions will be cheap anyway.
3. When playback channel is transparent the role of sound engineers will skyrocket because of (1). Today they are in shadow, just a technical stuff for most listeners. This is not fair.
4. On top of this transparent channel any audio processing can be added. This is a new market of applications for creative listening: vinyl, tube distortions, spatial enhancers, equalizers, dynamic compressors, concert hall simulators, room correctors, etc. In fact, this is the market of pleasant audio degradations/distortions. Some of them today are sold by high-end industry in the form of their overpriced devices. Definitely such “nice degradations” can be better accomplished in software, not in hardware.
5. The transparency of audio path then can be easily controlled with a single measurable parameter, which will indicate the class of audio accuracy the measured device belongs to. Df-metric helps to define the required levels of accuracy for various listening environments. Such approach is better and open alternative to MQA.
And returning to your question - am I developing such player? Actually, there is no need to develop it, any semiconductor company with sufficient experience can design and manufacture it. They havn't done this already because nobody asked them for. They must be “incentivized” by audio consumers. The player above can be considered as an example of could-be-successful marketing campaign for new audio products using the novel concept of “New High-End” or “New High Fidelity” or just “Honest Audio” / "Honest Fidelity" / “Ho-Fi” ))