Getting back on topic …
If you’re not aesthetically sensitive (by which I mean you’re okay with “Ugly as sin; looks like it might have been built in a shed … in the dark …”), then the Ross Martin PCM 1794A DAC is also worth considering.
It’s probably closest to the Cambridge Audio DAC Magic+ in terms of signature (I like the Wolfson 874x series chips those used). It doesn’t have USB input. But it was an enjoyable listen.