Headphones and the Devialet

[Axel]

Forget the PS .........clearly no point in exploring this as there will be no Digital to analogue conversion ;--)

I don’t know whether this will help you, but when I was setting up my Taurus, I tried listening to CD, SACD and BluRay from my Oppo directly to the Taurus using XLR-XLR and RCA-RCA. I couldn’t detect any difference in sound quality.
I went with XLR in the end, but only because I needed the RCA inputs on the Taurus  for connection to the Devialet.