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Wouldn't a "low power HD-based DAP with S/PDIF" be "The iRiver H100 series"?
The point being that an Ambisonic file can be 'decoded' to any speaker layout (stereo, 5.1 7.1, or even height based systems)... and that the 'decoding' needs to be done in software.... but most users dont want to have to bother with setting up and using their computers. So a Harddisk with a CPU that can do some DSP is perfect.
I constructed my most recent desktop PC, not including monitor, for $280.
I constructed my most recent desktop PC, not including monitor, for $280. Admittedly it's a fileserver, and I spent far more on both RAM and processor speed than necessary for a desktop audio player. $100 could be trimmed there, and repurposed for something other than the motherboard's onboard sound (though I believe it has digital out, honestly in its duty I didn't check).
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