opus 21. I've owned the 308T and I prefer the Opus, but ymmv.
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The glorious AMR CD-77 has a USB input. On popular demand, AMR have finally given in and now also offer an optional S/P DIF input (not sure whether the USB remains in place when one opts for S/P DIF, check with AMR). You'll get the full benefit of the six DAC operating modes (from filterless direct to 192KHz upsampling) that you can change "on the fly" from the remote. The less expensive AMR CD-777 shares all these features, more actually, the 777 has both USB and S/P DIF standard. Both have tube output stages.