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What is the connection scheme on this? USB in, i2s out? Does it interface between computer and DAC?
Yes USB in I2S or coax out to dac
USB In to SPDIF Coax, I2S E (using ethernet cable) and H (using HDMI connector). Computer to USB-100 via USB and then one of the three output options into your DAC. The HDMI output won't work with regular HDMI inputs, they need to be I2S inputs to function properly. Most people won't have much need for this product, my old DAC had a craptastic USB input and solid coax/optical so I used to employ one to work around it's USB limitations. If you've got a shotty USB implementation on your DAC this might be of benefit. There are also some aspects of I2S that may or may not yield sound quality improvements.
Ok, makes sense now... your DAC has to have an I2S input (or coax) to use this. Not sure why you'd use coax, but I can see the possible benefit of I2S
USB implementations used to lag significantly behind their optical and coax counter parts. In my case my old DAC's usb lacked the ability to handle 24bit/192kHz content but both the optical and coaxial options supported it. I ran an SMSL x-usb to convert the output to coaxial before reaching my DAC. Once I replaced my DAC with a more modern device I removed the converter from the chain.
For older DACs that don't have a USB input.