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.
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