ProtegeManiac
Headphoneus Supremus
Bump. I am new to this and hoping to find a reasonable dap with usb out. A year later and still nothing new.
None. From a technical+marketing standpoint the product won't make any sense - it will use a protocol that smartphones, tablets, and laptops have, without having all the features that make the others useful for a lot of other things. Your phone if it's carrier subsidized serves as a cheap (or technically free) USB audio player.