Actually correction on the Spoiler DAC, I don't believe Steve makes it from the ground up. Maybe I am wrong but this one looks alot like it.
http://www.pacificvalve.us/LTDAC602.html
Kana813- you are right, that is the DAC chip Gordon uses. Couple of facts regarding the points you raised. First off, out of about a billion of those chips that were produced Gordon got the N2, top 5% of them. Second, and I trust his ear based on the sound of his equipment, he has tried many many upsampling chips and none of the produce the sound he strives for, but he still tries them all the time. The TDA1543 is tried and true and sounds good and there are alot of reputable DACS out there that use them.
In regards to the 1.1 USB I need you to explain why in the heck that is important? 2.0 is only faster and the last time I checked passing music through 1.1 doesn't come even close to challenging it. And all 2.0 connections we have are backwards compatible, so moot point here. Unless you are the exception and you stream large data files along with your music over your USB connection.
And I never claimed to be an upsampling expert, but I do know more than you do. And to answer your question, I haven't listen to any Computer based upsampling devices. But I struggle with why a computer based is any different than a transport that upsamples?
Just remember, the more you increase the bandwidth beyond 16bit the more the errors increase, and the more equipment you need to deal with that. In the case of what Steve makes, and your DAC they are ultimately similar, both lense-like equipment that you add on to something-which seems silly and hodgepodge to me. I just have trouble understanding why go to all that trouble of adding equipment on to some second rate Squeezebox, or going to all the trouble of modifying someone elses equipment. But it serves to reason you agree with his philosophy. I say, if your smart to modify it, your smart enough to create your own, and most likely that will sound better than a modded piece.