somebodyelse
recently I found that Raspberry Pi almost unique way to get spdif into USB, especially for 24/192. I need that for my old AP analyzer, which has spdif/aes the only option for digital output. Without such SPDIF/USB such digital feature 99% useless today. On another hand, if I'll buy Raspberry Pi I'll not able to resist and will design an inexpensive(because no housing, no assembling) DAC board with performance similar to 9038S/D.
If you do that, make sure that you can use RPi as a usb soundcard in Windows (power requirements should fall into pc-usb-levels with underclicking and only low cpu use). I tried and failed, although the software might have matured. If you can manage that, I'm very interested, although I need 4 channels of output.