The Paradisea DAC has a tubed output buffer and is very nice. Very musical and can handle full 24/96, there is a + version, the Paradisea+ that has USB input and improved PSU.
The Rennesience II is also tubed, but I think it only does 16bit. The Dialogue II is the budget version of this without a tube.
The Constantine is the Paradisea without a tube.
These are all Non-oversampling DACs. They have a very smoothe sound and can be almost analog with the right setup, however being non-os means that they are going to be more sensitive to jitter, but if you have a good transport or a good usb s/pdif adapter it is going to sound great.
For the PC I would suggest the Trends UD-10 that gives you toslink, coax, and XLR from your PC, and it has a good clock so very minimal jitter. You could also consider the hagUSB by hagtech, this is a very well built usb to coax s/pdif adapter. All these devices are ASIO compatable so you can get bit-perfect streams from your PC.