Is there such a DAC?

What DAC will accept 16/44.1 and 24/96, give you option to defeat any upsampling if you chose so, upsamping is not done using ASRC, is jitter resistant but not through upsampling of any kind but rather employing some other proven methods (for example, short buffer memory and reclocking using internal very stable clock, etc.), possesses extreme low level accuracy and phase linearity, do not use off-the-shelf inexpensive ICs but employ other proven techniques (for example, resistor network with controlled temperature dependency, or some parallel architecture)?
No tubes anywhere.
No op-amps, but discrete analog section with proper power supplies.
Has at least one SPDIF and one AES/EBU digital input.
Reliable, do not have to go for repair every year.
Sounds open, dynamic and analog, good transients without robbing-off decay and ambiance.
For example, I do not find Esoteric gear I heard analog sounding at all, it sounds technically correct, well controlled without any faults, but mechanical.
The new Spectral 4000 professional, if you can get one. I hear the wait is 1yr.
North Star 192 DAC might be something to look into.
The only DAC's I'm aware of that meet most of these criteria is the Northstar 192 DAC and the Northstar Extremo. They both have discrete output stages. Very smooth on vocals and great layering once they are modded by EA. The 192 needs a few mods and then it is superb. The Extremo needs a lot more mods, so I'm not doing any more of them. You forgot to mention DC-coupled - this is a must.

The I2S interface on the 192 does no upsampling, but only supports 24-bit data. The S/PDIF and AES inputs automatically upsample to 24/192 and they do an excellent job, one of the best upsampling chips available. I would recommend driving the I2S from a computer converter with SRC upsampling in software. You can buy a stock unit at:

Steve N.
Empirical Audio
I think you have been doing to much reading...why don't you just buy a DAC you like?

Sorry for my post , the Spectral 4000 pro is a player.
The problem is that there is no DAC I really like and would be willing to spend money on to replace existing one I have, have not heard one yet.
Based on limited experience, it would appear I do not like upsampling, and majority of today’s DACs do it one way or the other.
And I am not interested in DSD, only 16/44.1 and 24/96, so it makes no sense to spend $ for something that will be useless for me, yet represents a good chunk of the cost.
I do know that I prefer balanced design.
I am trying to figure out if there is something in professional gear for me.
I am not sure, but doesn't the Theta ProV have these features?
I think the DCS Elgar plus fits your description. Go to the DCS website and take a look at the manual to be certain.
Good luck,