Hey, If you like, you can already get it ... RuneAudio & RPI 2 are able to do it as you like
My setup in short :
mpd with pipe-out and brutefir package from
#862152
in mpd.conf :
resampling up/down to 96/24 ( samplerate "sox very high" )
audio output ( type "pipe" ) to bruteFIR
in brutefir conf file :
needed coeff&filter
output via device "alsa" { device: "hw:sndrpihifiberry"; ignore_xrun: true; } ( miniTOSLINK optical out in this case )
USB link to a CA DACMagic will do the job as well, but you have to (down)sample to 44/16 due to the DACMagic USB limit.
Ciao
max