For what it's worth I "tested" my Naim Unitiserve 2TB version against the Raspberry Pi 2 Model B with an attached audio board Digi+ transformer from HiFiberry (I switched off the volume control in RuneAudio's MPD settings). Both were connected directly to a pair of nuPro A-300 active speakers from Nubert (Germany) that claim to do a full digital signal processing. As I don't have an adapter for the Naim's electrical digital output it was connectid via Toslink to the loudspeakers, so the Raspberry's connection was with the electrical cable. I used mid-priced audio cables from Belkin. For the test I played David Bowie's "Space Oddity" album in its 2015 remastered version in FLAC 24/96 resolution. The Naim has an internal 2TB hard drive, the music for the Raspberry Pi came from an attached 1TB USB hard drive (no extra power supply). Both players were plugged into the loudspeakers, so all I needed to do was using the loudspeakers' remote control to switch between the electrical and the optical SPDIF input. There was nearly no switching gap between the source selections. To make an one hour listening and remote pressing session short: I couldn't hear a difference in sound quality between the Raspberry Pi set-up and the more than 20 times more expensive Naim Unitiserve. The only difference was with the volume: The Raspberry was much "louder" than the Naim. But other than that I was impressed. After a while of listening and pressing buttons I really forgot which signal was from which machine and I couldn't tell where it came from, even when I thought that Naim should bring the better quality.
After that I tested the Raspberry with both SPDIF cables, the electrical coax cable and the optical Toslink cable. Both were connected to the nuPros and again I could switch between both input signals. This time there was no difference in the volume and again, no difference in sound quality. So I couldn't confirm Hans Beekhuyzen's test on YouTube, who noticed a remarcable difference between the electrical and optical connection.
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