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After having read my Sony TVs manual it states: HDMI ARC Two channel linear PCM: 48 kHz 16 bits, Dolby Digital, Dolby Digital Plus, DTS DIGITAL AUDIO OUT (OPTICAL) Digital optical jack (Two channel linear PCM: 48 kHz 16 bits, Dolby Digital, DTS) From Internet: In the context of HDMI ARC, the...

I find your comment about ARC being a close cousin of SPDIF interesting. I might email SMSL and ask them. As far as I know, they are the only DAC manufacturers that supply on specific models with such an input.

I am planning to purchase a headphone/Dac setup to listen to movies via headphones. I naturally want the best audio quality I can achieve. My understanding thus far is that out of the three options being optical/coaxial and arc, arc provides the best SQ. Correct so far? Now, while some Dacs do...