Relevant links:

RMAA: FiiO BTR3 24-bit
RMAA: Astell&Kern XB10 24-bit
RMAA: iPhone SE 24-bit
RMAA: Apple iPhone 7 24-bit
RMAA: Astell&Kern XB10 24-bit

Disclaimer: Radsone sent me the ES100 for the purposes of this article, a review, and some YouTube coverage. It decodes just about every wireless format out there, more than breaks the 16-bit ceiling. Moreover, it spits balanced audio from its 2,5mm jack. It goes for 99$ USD on Amazon. You can find out all about it here: ES100 High Resolution Bluetooth Receiver.