This DAC is unique, it takes digital signal over the USB that is received by a BurrBrown chip (the one in question) and that sends spdif (still digital) to the main, dedicated BurrBrown DAC to do the conversion to analog. Since the first receiver chip sends out digital spdif signal its bitrate is irrelevant because there is no analog conversion, like T3 said. They do it this way I beleive for less jitter and better clocking to make the
sound "cleaner/ crisper", something thats not easy to accomplish on a computer.
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