According to AKM4420 description the ideal output should be 0V, but
there could be still DC- offsets of +/- 60mV for each chanel.

So for symmetrical reasons, the caps are implemented to ensure no DC
offset at all and not loading one chanel more than the other.

For usual commercial amplifiers what effects could be without these
caps other than better sound?

On the other side, most of SS-amplifiers have at all RCA input-stages
caps.

Jacky


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