Just received mine this morning and installed it. No fancy mumbo jumbo, it simply provides a more clear, detailed and punchy sound. Particularly in rendering the high frequencies. It's much less harsh. I'm running the optical out from a Mac Pro at 16/44.1 and 24/96 and feeding it directly into a UPA-2 powering a subwoofer crossed over at 80Hz with outputs to a pair of ERM-1s I use on my home office desktop.
Loving it. Things have never sounded better. I may try it in the HT but feeding the outputs into the Onkyo 707 just feels wrong. The 707 needs to go, but not ready for that yet.
I would have preferred a headphone jack with a quality amp, as well as a rotary volume control, but small annoyances.
****UMC-200 fortified with a LPA-1 & two UPA-1s, Revel F36s, C12, S12s, RSL Speedwoofer & Earthquake Audio CP-8 sub woofers, Vizio P55-C1 UHDTV, Oppo UDP-203, a Mac Mini for hi-rez music via the DirectStream DAC from PS Audio
I'm running the UPA-2 directly into a the subwoofer high-level inputs (speaker terminals) which is crossing over at 80Hz and sending the the rest via high-level outputs to the ERM-1's.
This wouldn't work for the Emotiva subs as they only have a low level or line level input which requires a processor of some kind to do bass management. I think others in this situation are splitting the low-level RCA output of the XDA-1 and installing inline filters to direct the frequencies to the proper speakers.