32-bit/384kHz and I'd be a happy camper. Take a PCM5102A or AK4490 (or PCM5242 for major shits and giggles), use decent passives, strap on optical, and I'd buy at least three.
EDIT: Although with USB it seems like the limiting factor is the USB controller chip rather than the DAC chip itself. I know the ODAC rev. B uses the PCM5102 which is capable of 32/384, but the Bravo SA9023 limits it to 24/96. Kind of a shame really. I believe the XMOS XHRA-2HPA can do 32/384, but I've also heard XMOS is a bit iffy on new buyers.