This DAC has a strict minimum of features. There is a toslink and a coaxial input where the active one is automatically chosen. The reciever is a CS8412 and the DAC itself in the new CS4330. The analog output cables has been designed by Tara Labs . It seems like many manufacturers are converting to this system.
Special care is taken to reduce mechanical resonance and jitter.
The internal reference oscillator is claimed to have just 5pS jitter. Plus is the third generation of jitter-killers from Audio Alchemy . It could be seen as a simplified DTI v2.0 with no possibility to invert the absolute phase and with no XLR connectors, but it would be more affordable. A special filter is used to get the acoustic image out of the head and out front. All of these components are to be used with external power supply that can be upgraded.