- Not sure if volume control was mentioned. I assume that it will take place in the audio data, so the more bits, the better but 24 bits is reasonable. The effective resolution is limited to about 20 bits anyway.
- 48 kHz is fine.
- DIN form factor is too small for a usable subwoofer channel, in my opinion.
- 4x40 W is not generic head unit power. Standard head units are limited to 4x15 W depending on the power supply voltage. 4x15 W is OK, but more is better. 4x50 W or near that is fine.
Many serious users use an active front system consisting of tweeters and midwoofers and no rear speakers. For the active front system, 4x15 W head unit power goes a long way if a subwoofer is present, but only then.
- Desirable subwoofer power depends a lot on the efficiency of the subwoofer. I have a pretty efficient 13 inch ported Focal subwoofer and my Genesis Five channel amp is rated at 140 W. It's OK but a little more headroom would be nice, so I would propose 200 W at 4 Ohms. Many people have sealed enclosures so they might need more power.
- I would imagine that this costs well above 300 USD if done right. Last time I checked about five years ago, digital subwoofer amps had a bad reputation.

