Hard to say. I am not sure how demand there really is. The price would be high unless there was a real demand and that I am not so sure of in this niche market. I like my iRiver with the optical out with lossless or WAV to a balanced dac to a balanced amp. Or even a good balanced amp, as I have done this with my home system where I could have all balanced from source on and I found my balanced pre and amp did an excellent job.
An optical/coax out from a source doesn't need to be balanced since it is digital. So any digital source into a DAC that accepts digital is good then the DAC has a balanced analog output into an amp that has a balanced input.