Schiit used to offer a product called Etr... get it, Schiit Etr? So childish, but OK. I have one and it served one purpose... a DDC.
So, you input USB and get S/PDIF and maybe an AES-EBU connection output. The Etr had Coax and Toslink outputs. If you had an old non-USB DAC, or just preferred S/PDIF this product was for you. Lot's of folks make DDCs now a days.
Schiit stopped making the Etr when Unison USB came out and they get LOTs of requests for a new Etr with Unison USB. They claim they don't need to make one, just use Unison USB and you're all set.
So, this product sort of does the job and Stoddard even called it a DDC in the Head-HiFi description of the products creation.