You make a good point about intended use, and I guess it would be very particular need that would make this product useful. But since you mentioned manufacturers intended purpose, I thought I could share what they write in the manual (or rather pamphlet):
"It is one perfect audio converter for your DVD, Blue-ray DVD, PS3, X360BOX, HD player, PC etc."
So maybe if you have some HT processor or something with seperate power amps, I don't know. Anyhow, they continue with:
"The product are designed to make your A/V device use more convenient, comfortable, productive and cost-effective"