If you like HiFi audio gear like me then you know the best way to evaluate some particular component is to test it against another reference piece of equipment, or against another component of interest. In my opinion the best way to compare the same type of components is to make A/B/C test. Transition time between listening to component A, then B must be as short as possible, so you don't forget how previous component sound like. You can make best judgement if you are switching between components almost instantaneous and within the same audio material. Thus means you listen to the song and switch components as playback goes on, without interrupts to stop, change component manually, restart the song, etc...
For this purpose with aim to evaluate different HiFi DACs i made S/PDIF Digital Audio Splitter. Yes, I know you can buy TOSLINK splitter like this easy and cheap on Ali, but Toslink AND Coax splitter in one device is hard to find, and you there is no pleasure in owing something mass produced when you can make your own :)
Everything regarding design and manufacturing of this device is presented in the video below. If you need help making your own similar device drop me an email. There is nothing additional I could write about, so if you are interested take a look at the video:
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