I am using a Wiim Ultra streamer connecting it to the Vibelink via toslink. Contrary to other devices, both the Ultra and the Vibelink can use the toslink upto 24/192.
I like the sound of the Vibelink dac implementation better than the Ultra. Its sound great to me.
Also, I have used the Ultra with the Vibelink using the following arrangement. Ultra out via usb to an SMSL PO100 PRO ( which reclocks and coverts to toslink or rca pcm output), then the SMSL PO100 PRO toslink ouput to an SMSL SU-1 dac and the dac analog rca outputs to the Vibelink analog input. The SMSL units are only $80 each at amazon and, as you can read in their respective reviews at audiosciencereview, both are superbly accurate, with low noise and great overall implementation.
Using them, the Ultra indicates for its usb output a maximum word length of 32 bits instead of the 24 bits of its internal dac and can pass MQA from Tidal, which its internal dac does not process.
As you can see on the Vibelink review it is quite a resolving amplifier and the use of the SMSL devices result in even better sound to me. I was really impressed with the sound quality of the Vibelink, either with its internal dac or with the SMSL units.
To me, the Vibelink has clear neutral sound without strident highs, the bass is fast and deep if the recording has it. Its very transparent but not analitical. I would characterize the sound as very natural.
One thing you should know is that the Vibelink, as other Wiim amplifiers, has an aparent lower input gain (or sensitivity) compared to other amps which require to volume knob to be further dialed up to achieve a desired ammount of sound. From what I have read with regards to such matters, this could be a design choice intended to construct a lower distortion amplifier with larger dinamic range. I am not an engineer, so if I have expressed this in inaccurate terms dont shoot me.