Schiit Magni Heresy
Magni Heresy raises the bar even higher for affordable headphone amps, with by far the highest output power in their price class–at least 200% higher than any competitor. At the same time, they provide the cleanest measured performance of any Magni, ever.
AudioQuest DragonFly Cobalt
DragonFly Cobalt, our new flagship DAC, takes what music lovers around the world have come to expect from the multi-award-winning DragonFly family—naturally beautiful, seductive sound—and strips away fuzz and fog that weren't even noticeable until Cobalt removed them.
24 bit / 96 kHz
20 Hz - 20 kHz
ESS ES9038Q2M 32 bit with minimum-phase slow roll-off filter for more natural sound
Audio Science Review
The Magni 3+ is also very competent amplifier and subjectively kept up with Heresy.
mansr, Audiophile Style
Although the DAC chip has been upgraded to a much more expensive one ($25 vs $10 in sample quantities), there is little, if anything, to show for the effort in terms of measured performance.