XMOS XU316 chip: XMOS design, asynchronous transmission, type-C USB interface is used for input. The sampling rate supports PCM44.1Bit/192kHz; Support DOP64. PO100 comparison with SMSL PO100pro: Both use the XU316 chip with type-C USB input and optical/coaxial output, but PO100 not support IIS output.
eBay