very budget USB DAC w/ line out

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Thanks,
I do use a Raspberry (with Moode) but my son does not care much for music (damn...) but still wanted him to have decent sounding computer. Hence the request for very cheap (Audioquest bugs are way too expensive for that purpose). I've pulled the trigger on this:
YJ SA9023+ES9023 USB to RCA & 3.5 Output Jack Decode 6256299481189 | eBay
Seems power is cleaned a bit and there is room for decoupling/decent caps where needed or some other light mods. ES9023 does not need many parts and can make a decent sound-card. Will see!
 
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