ET-3 Plays DSD from USB memory and does it great!
I can use PCM oversampling though coaxial. But don’t need oversampling. My DAC has AKM AK4191 that is built to work with AKM 4499 DAC chip and does oversampling job better then ET-3. But I prefer not oversampling mode of AKM 4499.
And cable quality matters! My $1000 NBS coaxial SPDIF cable overperforms any $100 I2S cable that I have by a big margin!

