timing, data integrity, and s/pdif format compliance are the most
important features to look for in the optical output.  Any of these can
be suspect on any devidce, but especially motherboards, sound cards, and
DVD players. Specifically:

Timing: accurate sample rate and low jitter. I have measured some
popular sound cards and DVD players which output over 800ps of jitter
(timing noise) and this is regarded by audiophiles to be well in the
realm of audibility. SB3 measures below 50ps which is comparable to
multi-$K CD players.

Data inegrity: many devices resample the audio in order to use cheaper
clock circuitry, and this not only sacrifices pass-through capability
but also can introduce audible artifacts. Also I have seen many devices
which drop a sample or get an error on the interface from time to time. 
SB3 has "bit perfect" pass-through which means it does not drop data or
molest the signal.

s/pdif compliance: easy to overlook, but there are many devices with
quirky s/pdif compatibility issues due to loose implementation of this
complicated spec


-- 
seanadams
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