OracleGuy
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I think you're right about the engineering effort being substantial. I don't think these "boutique" companies would have the capability to do this work in-house.
I believe most of the DACs with USB input simply use the built-in Windows USB drivers. Jitter tolerance would be achieved by ASRC.
I believe most of the DACs with USB input simply use the built-in Windows USB drivers. Jitter tolerance would be achieved by ASRC.