Hm, for this price the specs sound interesting, 3x digital inputs, dB level monitoring, jitter supression thingy taken from their high end products, big volume knob, ext. power, .. but as they put it one review, this is basically one big volume box.
What's that reclocking business on these inputs, the extreme right button is labeled "x2", does it mean 2x 44.1 (88.2kHz) and 2x 48 (96kHz) capability? If that's correct, fine you have got reclocking in a standalone box (but your are stuck with it), on the other hand the pc/htpc software and hardware can/will evolve over time..
Now, the question remains, how good in jitter terms is your digital audio chain, those CMI chip/PCI cards are good, but perhaps you can feed that box with something better in the future. SPDIF sucks, I'd prefer something with I2S input, at least theoretical option.