http://gamesx.com/wiki/doku.php?id=av:saturn_sp_dif (http://gamesx.com/wiki/doku.php?id=av:saturn_sp_dif) towards the bottom, it says this:
The TDA1386T de-emphasis line being low indicates no de-emphasis. The EMPH line on the CS8406 low indicates signal pre-emphasis. This meens the emph line has to be inverted. (Or you could just assume no pre-emphasis and tie the EMPH line high)
does this mean you cannot connect TDA1386T pin 13 to cs8406 pin 3 directly? you have to do something with the line first? also, does this apply to the pcm1710 as well?
sorry, this stuff is a little over my head. the mod looks easy enough to perform, other than my confusion over the part about the emph line.
Afaik it just means the EMPH line on the CS8406 could either be low or high, you could try both and see if you can hear any difference... you will not destroy anything by trying that.