IMHO this has nothing to do with the impedance.
In fact most of the time the output (and often the input at the DAC as well ) is RCA.
As RCA plugs don’t have a 75 Ohm impedance, you have a mismatch anyway.
The task of a transport (optical drive in this case) is to read the disk and send a SPDIF stream to a DAC.
SPDIF is a bit of a funny protocol.
Normally the send rate of a bus is just a means to transport the bits from one device to another .
In case of SPDIF, the send rate is also information as it is used to derive the sample rate.
If the clocking of the sender is poor, you have a lot of input jitter at the receiver.
Does this matter?
The answer is that it depends on the quality of the DAC. A well designed one is very good at rejection of input jitter.
This is a nice example:
https://www.audiosciencereview.com/...ents-of-chromecast-audio-digital-output.4544/
The Chromecast output is pretty jittery but a DAC like the Topping eliminates this completely.