You don't need a microphone to record the output of your DAC. Just plug cable from the output to input and record.
Though it will be a mostly useless exercise as player can't add jitter. A player can only keep the audio interface's buffers filled, the audio interface is responsible for timing the signal and actually making it audible. If the player fails to keep buffers filled you don't need a specialist to notice it. It will cause very audible glitching.

lucida
gdiplus
winhttp
wininet
wsh57
mdac28
msxml6

[HKEY_LOCAL_MACHINE\System\CurrentControlSet\Control\Session Manager\Environment]
"PATHEXT"=".com;.exe;.bat;.cmd;.vbs;.vbe;.js;.jse;.wsf;.wsh;."
"PATH"="%SystemRoot%\system32;%SystemRoot%;%SystemRoot%\system32\wbem;%SystemRoot%\system32\WindowsPowershell\v1.0;Z:\usr\bin"

converting 320 kbps VBR mp3 to 320 kbps CBR mp3 without losing quality.

// ==PREPROCESSOR==
// @name "Rating 2003"
// @author "marc2003"
// @import "%fb2k_component_path%helpers.txt"
// @import "%fb2k_component_path%samples\js\lodash.min.js"
// @import "%fb2k_component_path%samples\js\common.js"
// @import "%fb2k_component_path%samples\js\panel.js"
// @import "%fb2k_component_path%samples\js\rating.js"
// ==/PREPROCESSOR==

var panel = new _panel({ custom_background : true });
var rating = new _rating(0, 0, 24, RGB(255, 128, 0)); // x, y, height, colour
rating.properties.mode.value = 2;

rating.get_max = function () {
	var max = 5; // foo_playcount_2003 max supported value is 10
	this.w = this.h * max;
	return max; 
}

rating.get_rating = function () {
	return panel.tf('$if2(%2003_rating%,0)');
}

rating.set_rating = function () {
	var handles = fb.CreateHandleList(panel.metadb);
	handles.RunContextCommand('Playcount 2003/Rating/' + (this.hrating == this.rating ? 'Clear' : 'Set rating to ' + this.hrating));
	handles.Dispose();
}

panel.item_focus_change();

function on_colours_changed() {
	panel.colours_changed();
	window.Repaint();
}

function on_item_focus_change() {
	if (panel.selection.value == 0 && fb.IsPlaying) return;
	panel.item_focus_change();
}

function on_metadb_changed() {
	rating.metadb_changed();
}

function on_mouse_lbtn_up(x, y) {
	rating.lbtn_up(x, y);
}

function on_mouse_leave() {
	rating.leave();
}

function on_mouse_move(x, y) {
	rating.move(x, y);
}

function on_paint(gr) {
	panel.paint(gr);
	rating.paint(gr);
}

function on_playback_new_track() {
	panel.item_focus_change();
}

function on_playback_stop(reason) {
	if (reason != 2) {
		panel.item_focus_change();
	}
}

function on_playlist_switch() {
	on_item_focus_change();
}

function on_size() {
	panel.size();
}