Tw99
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I remember reading that review. If that was 'Audio Science', I'm a banana.
The Toslink results are questionable which he concedes, but it's hard to argue with the Roon result.
I'm sure there will be people listening to high resolution files through this device and waxing lyrical about its qualities of "air, bass, palpable realism" or whatever, but the thing can't even get to 16 bits of accuracy. In reality this may not be actually detectable to most people, but a Topping D10 or similar will give technically near-perfect results at not much additional cost, if your audiophilia nervosa kicks in.