As the buffer rejects jitter, it’s length in the time-domain varies according to incoming jitter and sample rate.
The actual length at 44.1kHz, with no jitter input, will be around 10mS. Short enough to avoid lip-sync issues.
Around 10mS at 48kHz, it will be slightly less. The higher the sample rate the shorter the delay
In the AMR DP-777, we were very careful to balance off the rejection of ‘wander’, essentially jitter at sub-Hz frequencies, (which calls for a very large buffer) and lip-sync issues (which call for a short buffer).
The technology in the SPDIF iPurifier derives from the AMR DP-777 and thus, just like the DP-777, uses a buffer short enough to avoid lip-sync issues and yet long enough to allow even wander to be contained well.