MSB Link DAC III. Very upgradeable later. $350 new. Used available on eBay all the time for $250 to $300. The earlier Link and Link II are the same, just not as upgradeable. They sell used for $175 to $225. The link stock link DAC has both optical and coax input, and will automatically switch between the two when it gets a signal. So I guess to run them both without disconnecting, one would need an optical out. The upgraded Link DAC III also takes the balanced AES/EBU connection.
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