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So to confirm, the RCA output on the back labeled "LINE IN" function as the Line Out when headphones are not plugged in?
I can confirm this.
The "line in" RCA plugs are actually placed between XMOS and the amplifier, thus it can serve as "line in" when not connecting USB, and serve as "line out" when USB is connected. Whether headphone is connected will not affect the "line out" function, the sound will come out from the RCA and also goes through the internal amplifier.