I just picked one of these up already knowing it wasn't able to pass a digi signal to a DR100MKII. It was a good deal so I gave it a try. I decided to test it out digi-in anyway. It would not pass a signal set at 96 or 48k but it does indeed pass a SPDIF signal at 44.1. Kind of weird but it worked. Any of you techies have an explanation?