Update & Correction:
In a previous post (now deleted), I remarked that the SQ was very similar when I connected my AES/EBU digital cable (3 pin) from the 110 ohm output on my DDC to the 75 ohm S/PDIF (2 pin) on my DAC – whether using a simple XLR/RCA adapter (with no ohm conversion) – or – using an in-line 110/75 ohm conversion.
I made that comment after the new XLR/RCA adapter had been burning-in for a week. After another month of burning-in, the SQ has changed considerably.* New results.
Now, after several trials, the SQ suffers significantly going from the 110 ohm output on the DDC to the 75 ohm S/PDIF input on my DAC using only the XLR/RCA adapter without the ohm conversion. The SQ is flat, congested, compressed. Using the 110/75 ohm converter offers a far superior SQ. A more faithful reproduction.**
So, for those who are considering interfacing 110 ohm with 75 ohm, do some of your own testing to determine what works best for your ears. YMMV
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*I guess the metal in the adapter needed more time to react to the low level signal.
** In my system.