wwaayyyy different sonic signature of the dac..
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Steve Nugent of Empirical Audio, who modified my EMC 1-UP SE a few years back said that one of his tweaks involved disconnecting the S/PDIF input to improve the sound of the player. When I asked him if this would affect re-sale of the player, he suggested that most people used the EMC 1-UP as a stand alone player or as a transport, but not as a DAC.
This might offer some insight into the original question.
Why do you suppose that would improve the sound of the player? (Wondering because I am having S/PDIF *added* to my APL.)Because in the EMC 1-UP SE, eliminating the S/PDIF shortened and simplified the signal path.
You have to consider that the circuit design of the EMC 1-UP SE is probably different than the circuit design of the APL Denon 3910 with S/PDIF option.