I managed to find one DV-300 and will try this. Will hook it up to my Gustard X-16 DAC
I read in the article that he actually found no resistor gave the best result. The picture with the must be from sn earlier attempt.
"Then I floated it and took it to new RCA for S/PDIF by a wire. I tried 75 Ohm resistors, some decoupling caps, but finally - the best sound is just from plain straight direct connection. No 75 Ohms, no coax cable, no series capacitor. The SP/DIF trace is THE BEST I have seen in my life. It is unbelievably square !"