You might look at the Quad CDP-99. It upsamples to 192 KHz, and has a volume-control output (controlled from the remote, I believe....check their website). Note that I do NOT own it (yet!), but every review I have read is very positive. Apparently a smooth, musical sounding unit (which may or may not be to some people's tastes).
Good luck on your quest.
Good luck on your quest.