Sure, if you prefer to connect your TV via toslink rather than HDMI and if you have no need for Chromecast/Googlecast.Also Marantz pm7000n looks like quite promising. I can see now it capable of 24/192 after app update. So I I can buy 2in 1
Lots of options on the second hand market. Don't forget e.g. the Cyrus One Cast. Bluesound Powernode Edge. TEAC AI-303. Advance Paris Playstream A1 (my favorite dealer swears by Advance Paris). CocktailAudio N25 AMP. BC Acoustique EX-214. Leak Stereo 130. Nubert nuConnect ampX. Naming just a few.