My apologies if this has already been asked - this thread is getting too long to review every post in it.

James, have there been any decisions about headphone support on the SP-3? What would be too cool for words would be if you could license the Smyth Virtual Surround process. Failing that, even the ability to produce Dolby Headphone output would be very welcome. Dolby Headphone is, I believe, part of the standard code library for the Aureus chip, so I can't imagine it would be that hard to implement. Adding a good quality headphone amplification stage would obviously be much more expensive, but it would be nice if you could cater for those of us who use external headphone amps and provide a stereo Dolby Headphone output via RCA. That wouldn't add much (if anything) to the hardware cost.
On another subject, I noticed this comment higher up the thread which went unchallenged:
The TI DA-710 runs at 300MHz. If it's clock is being reduced to 225MHz, as James noted as an option earlier in this thread, the question is, whether there is still enough processing power for complex room EQ operations.
I was under the impression that the SP3 was going to use the same DSP as the SP2, which is the DA-610, not the DA-710. Is that not correct? Assuming it is the 610, I doubt it will be able to do anything requiring much processing power: the chip is about 8 years old, now.