Well, I wouldn't expect it to do forms of SPDIF other than stereo PCM, and stereo PCM is surely easier to deal with than SBC. (Of course even SBC is trivial when compared to the radio modulation, but the chip used presumably internalises all that complexity.) I'm sure 95% of users would be happy with just 44.1KHz/16bit stereo PCM, and adding 48/16 would clean up most of the other 5% (i.e. the DAB/DVB listeners). People who want 96/24 can be accommodated at an alternative price point

Peter