This SMSL unit also does MQA decoding for those who want the feature. Unlike the Douk, this box only has an LED to indicate MQA decoding status but does not tell us the PCM or DSD samplerate.While I've tested some inexpensive devices (like the Topping D10s DAC) which have the ability to convert USB 2.0 input into S/PDIF output, I have not specifically looked into these Digital-to-Digital