Thanks John & Meridian!
Question back: would Hikers be interested in a Meridian USB to S/PDIF bridge?
Yes, though I'd prefer Firewire (or Firewire+USB) to SPDIF. I'm thinking something along the lines of:
Mac Mini -> Firewire -> M Processer -> M DSP Speaker
PC -> USB -> M Processer -> M DSP Speaker
I (like many others) have essentially switched over to using network servers/players now, rather than spinners. And studio master and similar downloads are beginning to look promising: my bookmarks list now has Linn, Reference Recordings, 2L, Gimmell, HDtracks, iTrax, Pristine Classical and numerous others...
The problem comes in getting the best D-D transfer from the network player to M DSP speakers, supporting the HD formats and with low jitter.
I've got an SB3 (like many others), but that is limited to 44.1 & 48k. A Transporter provides 88.2 & 96, but then you're paying a lot more, a fair proportion of which goes on analogue output stages that are not needed for DSP speakers.
Also, I'd prefer not to be locked into using Slim (or competitors) and their chosen UI, but to have the flexibility to use whatever server/player combination I chose - or that M build

Currently, a Mac Mini or AppleTV and iTunes looks inviting.
As I understand it, USB limits us to 44.1/16 (though some manufacturers are claiming to be able to do 96k). Whereas Firewire appears to be able to happily handle the HD formats, and is standard on all Macs (and many PCs) nowadays.
Currently, in terms of Firewire to SPDIF bridges, there are a bunch of semi/pro-audio Firewire interfaces from the likes of RME, usually ugly as sin, and including analogue I/O (mic inputs etc!) that I don't want. However Weiss Audio currently/shortly have some very promising products:
Vesta - audiophile, D-D only
DAC2 - pro audio, D-D and D-A
AF1 - pro audio, D-D only
Things I'm concerned about:
1. Not paying for unnecessary analogue I/O
2. The best digital audio transfer (jitter etc)
3. Where/how any sample rate conversion is performed?
Regarding 3, lets say I have a variety of media in 44.1, 44, 88.2 and 96k (I already do). Is it possible to do a USB/Firewire->SPDIF bridge that transfers these untouched to a DSP speaker, so that any conversion is done in M's DSP (that I trust)?
Or does the USB/Firewire side have to be configured to a chosen mode (e.g. 96/24 to match a DSP speaker), in which case upsampling for lower formats occurs in the host device e.g. Apple's Core Audio in a Mac Mini? And that I don't trust...
Caveat: I'm an eBay/second-hand buyer, as most M kit is out my price league. But I'd happily pay 1k or so for the ultimate D-D sound card, compatible with Mac and Windows

Cheers,
Simon