My favorite motherboard is ASRock J5040-ITX which is also used by 432EVO current top models. My own music server with own multi-rail LPSU and Win 10 LTSC + JPLAY outperformed Zenith Mk2, even when compared to Innuos 2.0. Unfortunately for Innuos music servers except Statement, the USB Audio output uses motherboard’s 5V supply. When building own music server, we have the option of adding USB regen/hub card which costs a lot less than external USB reclocker.
Yes, Innuos 2.0 has improved SQ significantly compared to version 1.4x. I am amazed how software alone can make such a big difference.
@audiotroy said "The latest units have a new cpu clock and soundcard" which is very misleading. There is no clock input to the motherboard. There is no soundcard. What 432EVO uses is SOtM tX-USBexp, which is a USB regen/hub with a good clock and PCIe noise filter.
In WBF, Fred made accusations that a competitor (aka Innuos) copied their product due to using 2-chassis design (Statement). Due to that, no internal pictures of their 432EVO were published except their LPSU sourced from SBooster. I am keen to know if PicoPSU-like DC-DC converter is used internally, since for AEON there is a 12V DC rail for motherboard plus another DC rail for SOtM USB card.
Seriously, if one has the ability to assemble a desktop PC inside a nice chassis like Streacom or HDPLEX, I recommend DIY instead of buying ready-made music servers. We have total control for choice of LPSU, motherboard, RAM, how many internal SSDs, internal USB regen/hub card, and O/S + playback software.