@Raspiaudio you could also think of a Kickstarter campaign or something similar. I’d definetly fund it. I think the need for it is way bigger than you anticipated. It doesn’t need a inbuilt speaker or amplification - that would keep costs low.
I think the most basic needs would be:
- ESP32 w/ wired Ethernet
- multiple RCA inputs (and optionally toslink, 3.5mm and XLR) + fairly high quality esp audio streaming
- digital volume control on a per chanel basis
- RCA/3.5mm out (optionally XLR and toslink)
- 2-3 controllable GPIOs (e.g. for switching the amplifier or support for an IR remote)