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Originally Posted by gevorg 
Looks interesting but with little information available I don't see anything that can make it better than Musiland variants. Anyone have pics of internals and/or more details on how it works?
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While the Musiland is very good as a transport (better than the emu 0404 usb), I have found that the Teralink-x is even better probably because it uses a low jitter clock and good capacitors (while the cmedia chip is in theory inferior to the async protocol of the musiland).
Anyway, the m2tech converter should be sent tomorrow and I will post a comparison with the other usb to spdif converters I have on hand. And as you said, there is no way to know beforehand. But it looks promising since the conceptor is well aware of the effect of jitter and tried to minimize it.