FiiO / Q3 MQA is a portable headphone amplifier with built-in USB DAC that uses the highly processed XMOS XU316 and has full MQA decoding capabilities.
The Micro DAC 24/192 is a compact USB-DAC (D/A converter) that connects to a USB port. By connecting directly to the USB port of a PC or iOS device, you can easily enjoy high-resolution audio sources. It is equipped with a headphone jack and an optical digital jack. The optical digital jack also doubles as a headphone jack, so you can connect up to two pairs of headphones or earphones.