Yes, I tried to explain in my original post: I've used the TV's optical output with a Beresford TC-7520 DAC for many years without issue. The Beresford is quite happy with the TV's output, the D30 Pro is not.
The same question has been posted on the forums many times before.
Recent products such as Topping and SMSL strictly regulate the quality of S/PDIF signals that can be connected to ensure high sound quality.
Therefore, it may not be possible to connect some S/PDIF signals (OPT/COAX) of old or cheap products.
In particular, there are many reports on the S/PDIF output of old CD players and Korean TVs.
SMSL's recent offerings have added DPLL functionality to reduce the acceptable level of signal quality to avoid complaints caused by these S/PDIF signals.
A higher DPLL number will allow you to connect with lower quality S/PDIF signals.
Unfortunately, Topping's products do not have this feature.