Personally, I try to avoid eac gens at all costs. Maybe I am just picky, but I can't stand a dae process, too much room for errors. I think the SB resamples automatically, so if you were sending it a 48k file, it wouldn't matter, but it would with a 44.1. You can get a zoltrix nightengale or one of the others based on the dsp? chip for about 40 bucks with opticals in/out.
Daryan