Both you guys are doing a great job...keep it up!
Maybe great minds think alike?
Heres a thing to consider...
When I upgraded the firmware on my Touch to the latest "nightly" build (7.6.1 - r32869) the "optimum" SPDIF value changed?

I was sitting at 51 as anything higher sounded a bit "etched" and this value gave the best balance between clarity and musical flow.
*seriously, Im not making this stuff up!
Upgraded the firmware, factory reset, Soundcheck mods then yours..and the sound wasn't as clear as before.
I had found that the higher the SPDIF value the "clearer" the top end seemed to be..so I set it to the original recommended value of 59.
Sound is better that it was, more of what made it better than without the mods.
Some voodoo going on here I think.

Software like Amarra etc (insert good/bad comment here..) seems to rely on similar tweaks to system processes, CPU priority etc, so I for one reckon theres definately a good thing going here.