RockPIS looks kind of promising, and what a pricepoint, albeit there is little focus on i2s out, even from the vendor. I ordered it, thanks for the tip. I did find this thread were "eragefe" seems to be an early adopter and make TDM8 (I anticipate that is meant with i2s_8ch output from Rockpis) to work on Armbian, though limited to SR48 with 8 channels.
https://forum.radxa.com/t/i2s-out-overlay-to-enable-i2s0/4222/40. And how well did it work, not easy to conclude.
I dont know if SR48 for 8x is a limitation in TDM or was by his coincidental choice, but the MiniDSP USB streamer can only output 4channels when running SR96, which is a preferrable minimum max-SR for high-end hifi.
If possible, I will use e.g. RockPIS with TDM8 with Linux running. 2ch input, minimum 4ch output. I really hope this will be doable, but could be a wet dream only. Linux will then be mature and handle whatever SR it gets on the receiving side. The SoC will then run a proprietary DSP (See soundpimp.com for software version, btw also available for Linux), which is a forerunner to a "next version" that I now have running in software on Windows/Mac as connected to DACs via RME Digiface USB. That prototype works well. Fantastic sound quality with ESS DACs (which is what I have). The ambition is to move the software from a laptop prototype and over to a soC, as a fundamental part of the complete DAC system. The Rock X with Win10 compliance is then another alternative.
However, it looks like I need some "hat" that presents 8 (or 4 in my case) physical i2s pins for the TDM8. So as to connect with the DACs (2 of them, both stereo). Are you aware of such a "hat" product?
The backup solution is MiniDSP USB streamer connected to reclockers&DACs. I can then use (hopefully) whatever soC as USB Host and get it going, and why not that sleeky Rock PI S. The DSP software runs fine on a x86 laptop slowed down to 750Mhz, so it should be suffiently powerful.