24 bit/192 khz capability would be good as I have been reading quite a bit lately regarding output of Computer based systems ie Macbook pro and toslink is not best output, USB/spdif allows output of 24 bit/192khz into DAC,s capable of processing this.

When outputting 24 bit/192 khz downloads however from HD tracks and the like USB/spdif asynchronous transfer has been delivering superb results. Even CD 16 bit recordings via USB sound a lot better than toslink with reduction in jitter much better.