I would guess probably not, as if you've that kind of money to spend, you can get a soundcard to handle the S/PDIF out. A good USB DAC needs not only be good at digital conversion, but also needs to be a good soundcard. I mean if I'm going to drop a grand on a DAC, I don't want to hook it up and have it be minimally functional. I'll spend $100 extra getting a good soundcard that has all the functions I want, and have that talk to the DAC.
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