If the thing has a DAC then it's pretty useful to make it actually useful to those without USB output - especially to get apodising or to maybe just piggyback off a DSP speaker's or processors digital output.

If it's a headphone amp with a DAC as an afterthought, it's very expensive.

Roon/Tidal, SBT, Trinnov ST2 , Twin Devialet D premiers, Vivid Audio Giya G1 Spirits, dedicated and treated room.
Meridian gear: 568.2mm and DSP5000's acting as TV speakers.