there is the aleXmod, which is a cowon X5L with a PCM1798 (1794A in some) added on a daughter board and rockboxed. also has new headphone amp, battery and power supply circuitry installed and this is then connected to the host via i2s and i2c. not a project I would recommend for someone who is asking the type of questions you are (no offense, just an observation) but you can but them from alex ready made, though mostly you must source the X5L first.
i'm unsure what the functionality is you are looking for though, to get truly high end audio hardware in a portable, you must make it pretty large due to the power supply needs. youve said no to the hifimans, what exactly is it you want?