It's also analog input in WiiM... And a need to compare coax and toslink performance.Because in that case the wiim is digital in to digital out. Measurements will only show the performance of the external DAC.
Unless the implementation in the Wiim is fundamentally broken no digital processing done by it will result in audible artifacts.
Digital out measurements can also show what to expect when different DACs are used, the ones with strong jitter suppression or reclocking versus the ones without such capabilities. Or the ones which use ASRC on input signal.
Also to verify if there are no cast issues.