I have just noticed this:
The DacBerry 400S is for sale at less then 20€ (+5€ shipping to Europe I guess) in their shop, while the 400M, wich has a stereo line input, doesn’t seems to be on sale.
Boards are using a Texas Instruments chip, the TLV320AIC3104.
Amazing how simple the device tree overlay is:
Btw, they are from Barcelona @jofemodo