Upsampling / Oversampling DAC


I am looking for a list of the very few high-resolving-power DACs available. Now that 24/96 is old news, and even 24/192 is commonplace, I am curious about the 24/768 units. I know about the Boulder and Dodson, but surely there are others. What else is available?
gthrush1
While I'm asking about DACs, I also wonder if there is one that will decode DVD-A, SACD (two-channel AND multi-channel), HDCD, etc. in addition to the up-and-over sampling?
Gthrush1--don't expect a DAC any time soon, if ever, for decoding DVD-A, as the discs themselves at this point won't let you pass a digital signal at the higher bit/sampling rate, and SACD decoding will depend on whether an industry standard interface for sending a DSD signal is adopted (for example, my Audio Logic DAC will decode a DSD signal because it takes the pcm signal and converts it to DSD in the DAC--a number of other DACs are designed this way too, I understand--but since there is no standard interface I can't take a DSD signal into it yet). I would expect dCS to offer something beyond their 24/192 standard at some point if they get caught up in the khz race, and they can decode DSD (and use their own interface to do that) in their current models. Quite frankly, I am not convinced I hear ANY difference between 96 and 192 khz sampling rates with the dCS gear I've heard, and wonder whether all we're really looking at is marketing to get us to believe our two-year old DACs are now obsolete. Of course, my ears are getting old, and I'm also getting somewhat cynical in my old age.
i have a boulder 1012 dac/pre. it has the power to decode sacd but cannot do so unless boulder buys a "license" from sony. the current price for that license is stupidly set at $75k. for that fee, boulder would be allowed to install an 'input" decoder. you'd still need a transport with a sacd "output decoder." unless and until sony changes its marketing and licensing strategies, sacd will continue to be DOA. -cfb