If by S/PDIF you mean optical which is what I assume, then in my experience I've never had Yggy, Gumby, or any of the lineage of Bifrost DACs except the very latest version which I do not have accept 24/192 over optical. 24/96 never a problem. That's if 24/192 is an important factor.Either would have to go to Yggy with a coax cable or S/PDIF
24/192 never a problem over coax.
YMMV but Unison USB would have my money as sounding best of the bunch.
But now bad can coax sound? Another YMMV
I will say my little WIIM Mini is a great little device that just easily works, but I use it as a WI-FI streamer. There's much dabate about WIIM here if you sift through lots of posts. Affordable way to try streaming for the masses though. Don't know about the Cambridge. Sorry. Might help a little.