Mostly, but they also make their own DACs.
I have this one, which also has a decent headphones amp:
https://www.audiophonics.fr/fr/dac-sans-volume/audiophonics-u-sabre-desktop-k2m-dac-ampli-casque-24bit96khz-sa9023-es9018-p-11911.html?search_query=u sabre&fast_search=fs
Nope. The Audiophonics DAC is not from them but sold under many brands:
https://www.qoo10.sg/item/NEW-BREEZE-AUDIO-SE2-ES9018K2M-SA9023-AD823-2-HIFI-AUDIO-USB/625760332
https://iolines2u.com/products/USB-...river-SABRE-ESS-Raspify-Win7-8-10-Android/555