SHARCv1
The Thenaudio SHARC v1 is an eARC DAC.
As of February, 2022, it can be purchased for USD $188.00.
The audio latency of this device is very close to 0.00 ms.
eARC to analog output latency measurements can be found on the HDMI eARC Reference Measurements page of this wiki and is also embedded in the AV Latency.com Toolkit.