Customers wanting a means to play high resolution digital audio on legacy high-end audio equipment can get the Bryston BUC-1, a digital-to-digital converter allowing one to connect PCs to older DACs.
The converter pushes audio files at up to 24-bit/192kHz from USB ports to any DAC via either AES/EBU or S/PDIF output. It is not bus-powered via USB, meaning it gets "clean" power, and takes control of audio system master timing (instead of the PC master clock) to ensure ultra-low jitter.