I use one
I'm not really sure what i can say about sound quality though, because I have nothing to compare it with. It certainly doesn't sound bad, but....
The physical quality is fine. Just a small metal box with plugs on both side. There *is* a typo on it
Not sure about upsampling limits etc because I use a NOS dac and i dont think it handles upsampling at all
if there's anythin specific u wanna know, i'm happy to try it out
as far as i'm concerned it was a good buy... but it was dirt cheap