Another PCM encoder, but one with a Sony LCD meter (!) and a 5-LED error display, too.
The PLUS 10 is not a Technics SV-P100 : it works with a video signal and therefore needs a VCR on the side, be it ßeta or VHS.
It also conformed strictly to the old 1976 EIAJ recommendation so it is a strictly 14bit encoder.
Shortly thereafter, when CD really came center-stage, Mr Jürg Jecklin, of Jecklin Float fame, sponsored at length the Sanyo CD players and the smaller Plus 5 PCM encoder... which also had a Sony LCD meter.
Of course, then, Sanyo supported Sony's ßeta video format and since the almost contemporary Sony PCM-F1 was rebadged by several... maybe... perhaps...
Or maybe just a Matsushita import - Sanyo was after all founded by Konosuke Matsushita's brother in law !
Whatever -
Except little graphs aplenty, showing the oh so obvious superiority of digital vs. analogue, no detailed specifications were given other than s/n ratio and "dynamic", both of 85dB. And no internal views or specifc circuit descriptions.
But this was the future, for sure - as the present proves.