FWIW, it makes no difference. The device will only use the current it needs.
Martin
Yes I thought so, Thanks.
In PC Builds we say go above what you need, so if you need about 500 watts then go for a ~800watt psu.
I dont think you need so much headroom in a component as 'static' as a DAC, i would assume its always the same voltage everywhere except the output voltage. its not even an amplifier, just a DAC and volume control basically. But I did wonder if using a higher rated would be better in terms of a 40 watt PSU is probably built to handle more heat and with more headroom, so running cooler = longer life... but then i considered efficiency and isnt there a sweet spot for PSU to operate efficiently...
Anyway, thanks. just thinking out loud, maybe its interesting