Interesting, there’s another SCSI to SD device out and about called MacSD. It’s rather elusive from its site, hasn’t been much discussion of development of it from its original author so it seems. But it does emulate CD audio.
20200915/https://68kmla.org/forums/index.php?app=forums&module=forums&controller=topic&id=60732&tab=comments#comment-650620
20200915/http://macsd.com/
Also, there’s also some other Arduino-based devices.
20200915/https://hackaday.com/2016/12/25/the-tiny-scsi-emulator/
20200915/https://bitbucket.org/tinyscsi/tinyscsiemulator/src/master/
20200915/https://github.com/ztto/ArdSCSino-stm32/blob/master/ArdSCSinoV2.png
Finally, a random article. Restoring multiple Commodore 64 devices at once.
20200915/https://hackaday.com/2016/08/07/detailed-log-of-commodore-64-refurbishing/