Best DAC (optical input) <$100 for AEX

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Edit -
I downgraded from the A1392 (square box) AEX to the A1264 version, and the older A1264 definitely has the superior onboard DAC.
Worth noting that the A1264 still supports dual band so it loses nothing compared to the new model, and also allows creating a 5ghz-only wireless-N network (which the newer model doesn't) and that's a handy benefit too.

I still own a few of both models, but using the A1264 seems more accurate in its reproduction and in particular throws a larger soundstage so I've been leaving the A1392s for applications where audio quality isn't as critical.

I should note here that I originally picked the later model due to Ken Rockwell's reviews, but now that I own a few of both, I think his "measurements" don't really correlate to reality (or perhaps rather it's the inconsistency of his measurements: for example he doesn't even test channel separation on the A1392, whereas the A1264 scores 90-95dB - this could easily be what makes the A1264 sound better). Another thing I noticed on re-reading was that he claims the A1392 has very good jitter performance, when in reality the most common complaint about the A1392 is its high jitter and questionable compatibility feeding optical to external DACs.

For anyone interested:
1st gen A1088: Burr-Brown PCM2705
(Wireless G, wall plug, poor DAC)
2nd gen A1264: Cirrus Logic CS4344
(Wireless N, wall plug, good DAC)
3rd gen A1392: Asahi Kasei AKM4430
(Wireless N, square shape, average DAC, poor jitter performance)

Obviously this doesn't reflect on the DAC chips directly, the implementation might be the reason for SQ difference.
 
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