(+) Practice: two inputs (optical, coaxial)
(+) Good momentum: 24-bit processing
(+) Quality VERY audible difference: stétéo better, more micro-details, tri-dimensional best picture, best transient and impulse response.
(+) Compact Power
This is the PRO version of Lindy 70408 SPDIF digital audio analog converter, for a differential 20 that are widely deserved:
(+) The Bandwidth 192 kHz provides clear audible difference in transient and dynamics. A big "plus" compared to the standard model. Even adapting levels to make comparable listening, model Lindy 70408 (48 kHz) does not bring this delicacy.
(+) Output level "normal": 2Vrms (ie 3 dB compared to 70408)
NB: use a coaxial cable for digital signals (75 ohm) and not a simple audio cable, even if recording is the same!