I just ran some quick tests. I recorded 7 files, each between 10 seconds and 1 minute. all of them at 24 bit, 48kHz, via the V3 > S/PDIF > MicroTrack. I did some tests with the V3 coax output, and some with the AES1 output.
of the 7 files, 5 were fine, and 2 of them had the channels reversed. obviously, it's not consistent. I didn't see a pattern, and of the 2 that had the channels reversed, one was from the AES1 output, and the other was from the coax output, so that's not it.
For the time being, I'd say just watch things carefully, and you might have to flip the channels afterwards on your computer. This should be another thing that we make sure M-Audio knows about and fixes in a new firmware.
good catch guys