While the MC3+USB isn’t cheap, it’s made in Germany. For owners of R2R DACs that can only do 24/192 it will accept up to DSD256 and sample rate convert to 24/192. It can also simultaneously output across all outputs with each digital input. Let’s say you have two sources plugged in one via USB and one via Coax. If you select the USB you will get output on TOS, coax 1, coax2 aes 1v pp, and AES. If you aren’t using USB inputs , it can output via USB to your PC and any Coax or TOS , AES input will appear as USB out.
Also if you have an input that you want to sent to two DACs at the same time you can. Your primary and a headphone / DAC. It has a lot of cool features, it has an internal clock , can be a word clock and has a 10m input that I use with it and my CD transport.

