Can't help you with stand-alone dacs like those, never used one. I read generally good comments about the Topping, SMSL & Schiit products, tho.
As to whether you'd hear an audible improvement over wma192 with something recorded losslessly, hard to know. Some can, some can't. These days with storage space so reasonable I just go with FLAC (has metadata advantage over WAV too). Up sampling a cd(16/44.1) to a higher bit depth or sample rate isn't going to improve anything, just putting lipstick on a pig so to speak (and cd quality is just fine).