Simple device for downsampling?

And the 28 pins chip right to the CS8412-CS is the configurable buffer memory CS8411, also available from China

https://www.ebay.com/itm/162409921833?hash=item25d062bd29:g:h~UAAOSw-K9ZM~pW&amdata=enc%3AAQAIAAAA4OsghQf3cTdcrtA%2FxIlVI1%2FTT0LlW5MiPm5IhvqxOc70X74k5dU7b4w87MFBc%2BNuxuVQP%2FAvtqshOvYwhlQ2QGqQi5J6MN61oc0kMeD9LbVUbRacpBnVYQ3ZqXj21QcH84D19n%2F4aVEwDi5NnpbrCEn92QoksATCxQTtCja1xPdwuH%2BbodiYaiWT5TSFj9AXXhbMsuoL%2BGruLPDci%2BvoHrFBbPaN6KvCkF1ZlsAbAwxVVtrzX7WaRqo6ph8DMhb66fdoeGjfPHlrjyMh9kRRyzoUgX3eSui2gu3AZCYm4O8G%7Ctkp%3ABk9SR_7Lup_4Yg

@mitch2 

From the picture posted with the lid off I’m surprised that they didn’t change that to be a dual mono design. I see two transformers which is what reminds me of that architecture. 
I’m having a hard time trying to envision what this Dac would sound like as I haven’t heard a dac with a CS chip since the Audio Research Dac 3 MKII (I think). And that dac had the coloration of tubes as well. Still, your SMC is going to be totally old school compared to the Mola Mola (assuming that your limiting the sample rate sent to it as well) as it will upsample everything back to 32 bit and apply some heavy filter processing afterwards. 
Is your goal just to compare the two for kicks or to ultimately decide which one to keep? I don’t know anything about your system or musical tastes but I know which dac I’d be betting on! I’ll be interested in hearing about the results of your test.

"Is your goal just to compare the two for kicks or to ultimately decide which one to keep?"

I have four and will keep two or three.  The comparison is for kicks, and the first decision is which of them to keep in my main system.  I have a Metrum Jade in my outdoor system and could easily use either the SMc DAC-2 or the Mojo Audio evo Pro for that system since the Jade should be easy to sell.  I will not down sample the signal going to the Mola Mola (or the Mojo evo Pro) during comparisons.  The idea is not to have a level playing field for comparison but rather to hear what each of the DACs do best and then decide which sounds the most musical and enjoyable to me.  I will also try all the input options for each.

The Mola Mola Tambaqui is here and warmed up so the DAC comparison has started.

The comparison is through Roon and it seems both the Mola Mola and the Mojo Audio Mystique evo Pro sound best when connected directly to my Mojo Audio DejaVu server using a Network Acoustics muon USB cable. The SMc DAC-2 is connected through a networked Metrum Acoustics Ambre Roon endpoint via an Oyaide silver coaxial cable. The signal sent to the SMc DAC-2 is being down sampled to 48kHz and 24-bits, while the signal to the Mola Mola and Mojo DACs is the full resolution of the music file.

Early impressions include just how good the SMc DAC-2 sounds and how it mostly holds its own against the other two (over $10K) DACs. The Mola Mola sounds better to me through its 6V output than using the reduced 2V output, and it seems to do nothing wrong. It is very musical, smooth, dynamic, and engaging at all volume levels. I certainly understand the rave reviews of the Mola Mola DAC. OTOH, the Mojo evo Pro may display even more tonal color and body so the comparison is certainly not a slam dunk. The SMc DAC-2 has a pair of large Jensen output transformers that reportedly require at least a couple of weeks of break-in. I am a long way from conclusions.