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Surprisingly the top of my wishlist is now occupied by the ARX RS-1 or RS-2. This is a trigger controlled xlr switch which could be used for ABX testing and allow for a home theater bypass mode for DAC/preamps which lack that feature . Hopefully should measure identical to loop back mode on the tester if it’s done right.
How about testing the toslink out of smart tvs that have chromecast built-in? Am presently using that as a source to stream Tidal in one of my rooms. I can also access local files over LAN using bubbleupnp.