Yes 24/96 and 192khz DACs abound but most don't deliver on the promise

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Tram 2 construction and user's manual.

Fusion

Pronunciation: \ˈfyü-zhən\

Etymology: Latin fusion-, fusio, from fundere

Usage: A union by or as if by melting: as a merging of diverse, distinct, or separate elements into a unified whole
Fusion Amplifiers
Clearly, any form of using tube and solid state stages daisy chained in series cannot deliver what can be considered the best of both technologies without the sonic drawbacks.
The solution is as simple as it is ingenious. Instead of letting the tube section of the amplifier drive the solid state section of the amplifier, we let the tube amplifier drive the speaker. In order to “help out” the tube in delivering a lot of current we add a solid state power multiplier, which for every amount of current delivered by the tube adds many time the current.

Attached find the instruction manual

Carbon Film: designed for audio equipment “The Pink” is the result of our pursuit for pure and high quality sound. The basic material is highly pure ceramic, the resistor body is highly pure carbon, the cap is made of brass and the lead wire is made of non-oxygen copper. Non-magnetic materials were severely chosen. For the external coat, paint that prevents any adverse effect by vibration is chosen. Spiral trimming to adjust resistance value is made as short as possible in consideration of the influence on the inductance. Moreover, uniquely 1/4W product (REX25) has directional properties which draw the best performance for audio applications.

Instructions to build an LCR phono stage using 2 UTS modules.

The Ergo chassis is new; the Ella has been around for a while and is a classic -- now enhanced.
Can you build it?
Will it do what you want?
Take a look through some copyrighted instructions to see.
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Instructions and application notes for the Ultimate Volume Control, linestage and
Drill template

“The Clock”