I am just re-reading the literature on the LIO web site:
"The lower board handles the conversion of the 3 digital inputs to the digital interface bus, re-clocking and jitter reduction (for more natural sound), galvanic isolation (for noise and hum prevention), and linear voltage regulation."
There are DACs which have previously claimed significant re-clocking and jitter reduction, but they didn't do nearly as good of a job as the Empirical Audio products I've had in the past.
How good would you say the clocks, the re-clocking, and the jitter reduction is on the LIO DAC?
Wilson