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This is what I have been using for nearly 20 years and sounds fine. I paid $15 for it back in the day. I need a second adapter, so I am checking out the options.
The DSD support would require having the USB IDs of the device registered in linux usb audio driver quirks for the DSD https://github.com/torvalds/linux/blob/master/sound/usb/quirks.c#L1979-L2085 . I could not find that device USB ids online (many reviews, but reviewers do not know that USB ids are quite an important info). Also the SPDIF output would not transmit native DSD, it would have to be wrapped to DoP, IIUC.
IMO there is no reclocking in that device, it looks like a standard XMOS UAC1/2 async device with standard set of three crystals - one for USB and two for async audio.