You need the better S/PDIF cable anyway, so there is no savings there - I disagree, with Synchro Mesh Clocker you are adding another component in the middle of Sonos and DAC. So you do end up buying an additional S/PDIF cable instead of going direct between SONOS and the DAC.
My point is that almost nobody has a S/PDIF cable this good, so replace the one you have with this one. It will make a big difference, even with no reclocker.
There is also the benefit of upsampling 44.1 to 96. The DAC will sound better because the digital filter is better - Wyrd 4 Sound recommends 96khz upsampling with their mod, so no difference here.
Maybe, maybe not. The devil is in the details. There is only one upsampling chip IME that performs well. All others are substandard. I used to mod myself, so I got to hear lots of different chips.
Steve N.
Empirical Audio