The point of SPDIF is to use an external (usually superior) DAC.
If this module does AtoD I dont see the point.
Why go through analog at all? just keep it digital all the way to the output, thats how I like it

@Amigakit:
Do you have any specs on the SPDIF output?
Will it support 24bit/96Khz or even 24/192 (provided the source is of the same specs, of course)?