I have no clue what would conform to your low cost/perfect performance criteria. I am an extremely happy Exasound user, myself, but they are not low cost. Kal is also a big fan. George Klissarov, the Toronto-based designer, is impressive in what he has done, and he has been relatively open about it at CA forum. I have found my E28 to be relatively well isolated from all the supposed "USB nasties". And, my sound is quite easily the best I have ever had in my long journey as an audiophile. ESS Sabre chip, by the way, supporting up to PCM 384 and DSD 256 plus a built-in volume control. Not USB powered.
My suggestion would be to flip through the Stereophile reviews online looking for JA's measurements. I think he just did something on the $300 Meridian Explorer 2, which has MQA, by the way. Though I intensely dislike the company, I think you might be OK with an AQ Dragonfly at low cost. I believe they are Gordon Rankin designs, and he might be somewhat respectable. Not totally sure about that, though, even if he was a pioneer of asynch USB.
The sad thing about computer audio is that it is still largely a captive of the cottage industry, DIY computer crowd, who are not audio engineers. They only think they are. In some cases, they are not engineers at all. Therefore, they don't measure the audio, like any self respecting audio engineer would. JK is a classic example, as we know all too well. I believe that a well known, quality-conscious audio company like Meridian does measure by established audio standards, even if they do not publish them.
I am not impressed by Schiit, and I think Amir returned one of theirs for good. They do claim to measure, but Amir was unimpressed. Plus, I just do not like their arrogant, in your face name. The joke wore off a long time ago, guys.
Price gets up over $1,000, but you might also consider an Oppo 105D player, which has an ESS DAC chip and an asynch USB input for stereo, HDMI for Mch. They have become a very respectable audio company with excellent customer service.
But, good luck.