This is a fascinating thread and most informative about the SM3 as well. I recently bought a MiniDSP Flex which I highly recommend. this device takes in analogue stereo,Spdif,optical and Bluetooth puts it through its own very useful Eq DSP and can then spit out 4 channels in any combo you need (using a matrix) via a master preamp with a remote control. Many people use this to create their own crossover points for Subs so you can have a stereo output and 2 mono sub outputs derived from your input stereo and Eq those for your perfect crossover point. I find this device useful mainly for its Eq which can be manipulated via info from REW(Room Eq Wizard) or via a DIRAC license if wantedβ¦but i run it also as a splitter so I have one Eqed stereo pair running to the analogue input of the Surround master and thence to my 5.1 monitor controller and the other pair running direct to stereo out so i can switch easily between the 2 scenarios on my SPL 5.1 monitor controller. The DAC on this thing is phenomenal and has passed some serious testing. The introduction of the DSP for my room correction has made a massive difference and I can send the exact signal for the room to the Surround master.