There are many, but they're in a completely different price range.
It's cheaper to buy a new DAC for €200-500, as these DACs start in that price range, even used ones. For example, Gustard U16/18, LKS, Audio-GD, Denafrips, Xing Audio, etc.
The PO100 Pro is nothing more than the USB part of the simple SMSL DACs, such as the SU-1, with the corresponding digital outputs.
The cheapest, and in my opinion and experience also one of the most powerful, is probably the Xing Audio AF200, which is available for around €165.
If you have DIY skills, you can also build a nice device yourself. USB to i2s boards with the XU316 are available starting at around €45, and an SRC board with the AK4137 sample rate converter and the AK4118 transceiver, complete with remote control and display, can be purchased for as little as €65. The SRC board is available in three different versions with different frequencies/crystals.
However, these DDCs offer no advantage with today's well-measured DACs.
AK4137 SRC Board
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