It is 2019 and cocktailAudio appears to have a few solutions, albeit expensive ones.
- cocktailAudio X35: (AES / Coax / TOSlink) input -> (USB / AES / Coax / TOSlink) output
- cocktailAudio X45: (USB / AES / Coax / TOSlink) input -> (USB / AES / Coax / TOSlink) output
- cocktailAudio X45Pro: (USB / AES / Coax / TOSlink) input -> (USB / AES / Coax / TOSlink) output
- cocktailAudio X50D: (Coax / TOSlink) input -> (I2S HDMI / I2S RJ45 / USB / AES / 2x Coax / TOSlink) output (Caution: main pic shows X50)
- cocktailAudio X50Pro: (Coax / TOSlink) input -> (2x I2S HDMI / I2S RJ45 / USB / AES / Coax / TOSlink) output