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.
This might offer some insight into the original question.