I wouldn't get all hung up on connection, I have the M51 and have my BluRay connected via HDMI and my CD player connected via coax. It sounds great on all inputs. This DAC is the Swiss Army knife of DACs, it's awesome. The nice thing about HDMI is it can pull the HiRez stereo layer off the disc if so encoded. It will play 24/96 through HDMI and it sounds great. The coax of a BluRay will only pass 24/48k so I would say HDMI is the way to go for those with a 2.1 system like me. AES/EBU is a 110Ohm cable, I see no benefit from using any type of convertor to go SPDIF coax to balanced digital. Just try the coax and compare.....I doubt I could pick which input in a blind test, both sound exceptional.
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