All modern DACs employ oversampling and delta-sigma modulation, however the hardware implementations are more or less resource constrained.
Higher quality oversampling and delta-sigma modulation can be done by utilizing vast mount of processing power available in modern PCs. Many AVRs also resample internally to 48, 96 or 192 kHz, with the HQPlayer, these can be fed at the native rate. Want to buy 192/24 or DXD files for future but currently own only 96/24 capable hardware? Or want to buy DSD128 or DSD256 files but currently own only DSD64 or 192/24 PCM capable hardware? Resampling and dither/noise shaper can be used to playback high resolution files on a lower resolution hardware, allowing future-proof investment on high resolution files. For digital room correction and other equalization purposes, selectable convolution algorithms are included. Convolution engine supports RIFF (WAV) format FIR impulse responses, which can be produced with suitable software, such as Acourate, Room EQ Wizard or DRC.
Network audio is especially useful to give freedom from cables when player is run on a tablet or other wireless device. Processing is performed by the player application and the processed data is then asynchronously streamed over network to a very lightweight network audio adapter interfacing to the DAC. Asynchronous FIFO provides maximum isolation between processing and audio reproduction.
CDDA (Audio CD)
FLAC
DSDIFF (DFF, non-compressed)
DSF
RIFF (WAV, including DXD)
AIFF
RAW streams

OS X 10.9 or later
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