I did a little digging (I'm curious because I own two Node 2is) and it appears that the Node doesn't upsample/downsample. Just FYI.if the CD rip > FLAC was encoded at a higher sample rate/ bit depth other than 44.1K/16, and/or the Node 2i resamples everything, then the comparison is not just about the interface, but the upsampler (Node 2i's vs megacomboburrito) as well. you might want to note that sampling rate and multiplier indicators on the Yggy for option A and option B tests. There might be some additional settings on the blue ray player to output the 44.1K/16 on the s/pdif coax as-is or upsample it to 48 or 96K
Gen 5 USB input modules for Bifrost OG / Gungnir / Yggy have the electromagnetic isolation to help reduce noise from the USB source, but don't have the dedicated PIC32 processor of Unison input modules.