Interesting app note from Cirrus Logic on how to minimize popping sound on the output when turning on/off the DAC on their WM8731 digital to analog converter. Link here (PDF)
As with any consumer audio product, it is important that any on/off power noise be kept to a minimum. Generally, this is done with some sort of external mute circuit at the output socket of the application. Although effective, this does increase the BOM (bill of materials) cost, which in many cases is a critical factor.
With this in mind, the WM8731 DAC signal path may be powered-on in such a way that power on/off noise is kept to a minimum with no need for an external muting circuit, reducing the BOM cost.