It literally says, in that document, that it breaks (aka "lifts") the ground if the computer and dac are earthed. If either one or the other aren't earthed, it simply puts in a resistor, which can reduce the noise, but does not get rid of it. Hence, it doesn't work for removing the loop, and is not a good solution.
You're really pushing this ifi product in here really hard,
@hmscott. Why are you trying to sell it as a the be-all, end-all, when it's a poor solution at best (i.e. doesn't work to actually remove the ground loop, simply reduces some of the audible bands of it, and not always very well), and dangerous at worst?
If you read back in this thread to my first posts here about my noise problems ecountered using the D90/A90, all along I've simply been sharing my experience with tracking down noise problems with my D90 and A90, and posting solutions I found that have worked and which ones haven't worked.
My PC GPU noise was the last noise source I couldn't completely cure via shielded cables - which I've also listed on occasion - that got rid of the EMI/RFI interference, and after using the iDefender+ my last noise problem is gone, no more PC GPU noise.
I was also hesitent to try the iDefender+, until I saw it working for others with the same PC GPU USB noise problems. I've also posted a video done by someone else as to their similar experience with the iDefender+ - showing the GPU noise without the iDefender+ and after installing the iDefender+ inline the GPU noise was gone, just as I've found with my own experience.
The iDefender+ was the last change I needed to get rid of the last of my USB power-line borne noise from my PC.
So what else should I suggest to someone with the same USB borne noise problems I had - before the Topping HS01 was released?, when my own experience shows the iDefender+ has worked reliably for me during 2 years in daily service?
The links you've posted appear to me to be only theoretical heresay by people that don't really know what the iDefender+ is doing, nor have they tried it themselves. And, in fact you haven't shown a single solid failure example documented as caused by an iDefender+. The actual failure cause may as likely be something else altogether.
Please try the Topping HS01 and prove it out as an alternative to the iFi iDefender+, then you can purchase the iDefender+ too and see it also solve the PC noise problem(s) in your own use - after gaining hands on experience with both solutions - we can both recommend the iDefender+ and HS01 together. Wouldn't that be nice?
I started this night happily posting about a new alternative to the iDefender+, and I would be as happy using and recommending the HS01 if it also solves USB noise problems:
TOPPING HS01 USB 2.0 High Speed Audio Isolator - TOPPING U90 USB Bridge
If you any of you do get one or the other solution, or come across another different solution, please let us know how it works for you.