Applied Research and Tech DI/O 24/96 DAC?

[Acceptable]

Has anyone heard of the Applied Research and Technology DI/O 24/96 Tube DAC?

I can't really find any articles about it except for some very old ones. Saw one for sale used for about $10 locally.

Would it improve the sound in follow chain?

TV > SMHL SA-50 > Polk TSi100?

I'm thinking I can optical audio out form the TV to the DAC, then connect it to the SMHL amp and then speakers.

 

[BoredSysAdmin]

You should buy or at least try new speakers. These polks you have are nothing to write home about. Dac, especially white van smelling one will not improve your sound