Here is the link for HQPlayer v3.24. This should use for DAC but not limit to regular sound card. It's a little hard to setup to get the best sound from the DSD or PCM. Try it and you will love it.
https://www.fshare.vn/file/Z1V2DGSFGPZI
https://www.fshare.vn/file/Z1V2DGSFGPZI