Not working here either:

- M-Kernel
- 4.2.1 stock rom
- flashed both zips

USB DAC works with M-Kernel when Nexus 7 is booting with DAC connected, tested with Nuforce uDac 2 and Atoll DAC D100
Samsun S3 works on the fly, just plug in OTG and DAC and it works, remove and speaker sounds.