Im not saying that the sound will be better with a better DDC , you have to try it and make judgements, but spdif and AES/EBU is somewhat sensitive to the source clocking and noise. This is my experience after testing some cheap DCC:s with my 8340.
The topping D10b might be really good , but in the pricerange that youre playing in, I would test a Matrix-X spdif2 DDC .
If the sound from the source in this way gets better, the deep bass and the overall quality of the sound will also be better.
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