With every passing season, a new audiophile-grade network switch hits the market. These products, which can cost hundreds or thousands of dollars, do the same basic thing as network switches bought at Best Buy for $30 or so (except, in some cases, slower), but their manufacturers claim they are built to a higher standard to achieve better sound.
As with all signal-conditioning devices that operate completely in the digital realmespecially those that work at packet level (more correctly referred to as "frame-level" on the local side of the router, but that's a distinction that even few experts make)the sonic efficacy of audiophile network switches is debated, the debate being, as usual, mainly between those who insist they hear a difference and those who insist, on theoretical grounds, that no difference is possible.