My friend has managed to buy an old Sony receiver for $40, so the next thing he needs is a Toslink splitter. I was about to get him one from PBT for $94 but he found some on TradeMe for $10-$20. Seems like a wide price disparity, what elements should we be looking for in an optical splitter?

Original post:

Simple audio amplifier to drive headphones?
https://www.geekzone.co.nz/forums.asp?forumId=34&topicId=296322