It sounds to me like Juan was unable to hear any difference between his NUC and the 432 EVO when using the standard 440 tuning. And that’s with USB out from both to his DAC. With that method there was a tremendous difference from my Nucleus+ vs. from ZENith MK3. And we know Innuos does not do 432 tuning.
And in theory Nucleus + should be better than an off shelf NUC (fanless case, optimized for Roon). Based on this professional review I draw my conclusion that 432 EVO is not worth the money, unless of course that 432 tuning provides some magic. But then again, there was no magic with 432 tuning and regular USB port, from original review on PF. And NUC definitely has a regular USB port. So….