ADC?

By gum! The Americans must be earning the same as the Chinese! We used to have workhouses in the UK until slavery was abolished. Perhaps we should send food parcels to the poor in the workhouses of the USA? £33 less VAT, profit margin, shipping, materials... those poor Americans! Obama should be ashamed!!!

Or is it made in China?

My take on the preferred configuration would be for a straightforward ADC with SPDIF and USB outputs. With regards to the sample rate/bit depth, I too would be happy with 16/48, however, I feel that it is an unfortunate fact that this woudl not appeal to many of those outside the GSP circle due to the hype and brainwashing that promotes the higher sample rates and bit depth - the numbers game as we know it.
The purpose of Grahams' efforts has not to satisfy just the desires of his loyal customers but also draw in new customers and turn a profit.
With so many products on the market a USP is essential to generate interest, even to get people to participate in the loan scheme needs something to draw them in.
Not sure where we go from here. A "high profile" review and advertising campaign would help, but at a significant cost and also going against the sort of principles those here hold true to.
To me the GSP USP is the customer involvement as demonstrated by this forum and the customer service.
As we have seen in another thread, claims for a product have to be considered carefully. The "GSP Sound" could be (has been?) defined and with accolades from users such "Hearing is believing"; this might also be developed as a USP to promote a new ADC.
Back to the question, I do think that to achieve sales into the wider market greater sample rates and bit depth will be essential.
Bit of a ramble, but I hope you'll understand my thoughts.