Thanks to a good discussion here with you all, I have decided to narrow down my search to DAC only. Though I like Yamaha WXC-50, it looks like compromised solution for both DAC and Network streamer. I have similar solution already being setup in living room as HT 5.1.2 (primarily for movies) which can serve Tidal/Spotify streamer, basic Aptx Bluetooth and USB HiRes player role. So I would like to build a good quality chain over the period of time for Stereo Music system in bed room. Till I save for good network streamer, I will continue with my favourite CCA as streamer alongwith proposed DAC's HD Bluetooth.
So I have refined my requirement as USB/Toslink/Coax + BT LDAC/AptX HD input supported DAC. The one I have shortlisted is Topping D50S which comes under my budget of 15K to 20K. As bonus it has nice info display along with remote control and well reviewed by ASR. Please let me know any other gear with above features. Though I like Topping E30 for lesser cost, it does not have BT input and will end up in adding one more small gadget (BT Rx) lying around. No more I want to spread gears horizontally, prefer to build good chain layer by layer vertically.