In reply to:

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If you are building this as a car audio DAC, then it should have four outputs (front left, front right, rear left, rear right) and a sub output. I think Doug would have some input here as to what features would be desirable in a high end car audio DAC. I would suspect multiple digital inputs, say, from a CD player for competition use. Perhaps a "tape monitor" style looped digital-in-out-in that allows for third party EQ's, DSPs, and so on.

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After looking into this a little more, it seems that it may be more expensive than I thought. For quantities of 1500, the distributors of the upsampler chip are marking it up 60% over the manufacturer's suggested retail price (in 100 unit quantities).

Regarding the outputs, I don't think this converter should have all those outputs or a sub out which would require a crossover. Front and rear outputs are duplicates anyway. It is best to let this device focus on one thing rather than trying to make it do everything. It would be better to let crossover function be handled by an external device, which many people already have anyway. As for the digital tape monitor; that sounds doable and like a good idea.

Stu