There is another one called Ieast Olio, unfortunately i cannot find info about regarding mini Toslink output resolution. If it's 24/192 then it can be even better than Wiim Mini.
IEAST OLIO Receiver WiFi 2.4G/5G DLNA AirPlay 2 Bluetooth 5.0 24bit 192kHz Black - Audiophonics
With the Olio, iEast offers a compact and powerful wireless audio receiver that works with both WiFi and Bluetooth. Extremely versatile, it supports numerous transmission protocols such as DLNA, AirPlay 2, Spotify Connect, Tidal Connect...
www.audiophonics.fr