Perhaps it does what you say, but at the end of the day, it's also this:
A player just like foobar or VLC. Maybe there's an app with a similar name or something? Anyway, in this app, I found a setting offering to enable USB speakers. This COULD mean that when enabled, it sends digital info over USB.
I'm not saying it is, because today at noon (my time) I'm yet to buy the test USB DAC. I'll let everyone know and might make a short report. Perhaps I'll be able to help someone or at least give him an idea of what might help.