So what is your aversion to a DAC?
You are misguided to be hung up on an output tube. The digital to analog portion has to be solid state. You can add a tube to the output for bufferring and/or to add some gain and/or to distort the signal in some way to make it more "tubey," but you certainly don't need a tube to have a fine sounding player or DAC.
And why are you hung up on 20 bits. By definition it can't be anything other than 16 bits and be NonOS. All NonOS players/DACS are 16 bit. Wavelength, Altmann, Scott Nixon, Paradesia, etc. are all 16 bit.