I am using this not as a DAC but to convert the USB audio output of a small Android TV device (Nvidia Shield) to Toslink optical for input into my 2-channel Music/TV audio system. No complaints; it has been working very reliably, and is bus-powered to boot (one less wire to manage). I've played content with sampling rates of 44.1, 48, 96 and 192 without any trouble. Have not tested with MQA or any multichannel content, as those are not part of my use case.
🔊 TOPVISION 50W Sound Bar: Compact 16-Inch Small Sound Bars for TV, Wireless Bluetooth 5.0, 3 Equalizer Modes
5 Review
🔊 Majority Bowfell TV Sound Bar - Small 15-Inch Soundbar with Bluetooth, RCA, USB, Optical, AUX Connection - Mini Sound System for TV, Home Theater, Gaming, Projectors - 50W Speakers
8 Review
📻 Denon AVR-S540BT Receiver: 5.2 Channel, 4K Ultra HD, Bluetooth, USB & HEOS Link Compatibility
3 Review
🔊 Bose Smart Soundbar 900 - Dolby Atmos, Alexa Built-in & Bluetooth Connectivity (White)
7 Review
Radio receiver Max MR-322 anthracite
14 Review
KLIM CD Boombox Portable Audio Player with FM Radio, Rechargeable Battery, Bluetooth, MP3, AUX, Neodymium Speakers, and Upgraded CD Laser Lens (2021 Edition)
11 Review
Sangean PR-D4W Portable Weather Alert Radio with AM/FM Bandwidth Narrowing and Auto Tracking for Improved Searchability
12 Review
Sony ICFC1TBLACK Alarm Clock Radio
11 Review