What do you mean? The max dBFS value is defined to be 0. There are no positive dBFS values.
You are correct that for transport e.g. by optical SP/DIF or SMTPE the number range is limited to 0dBFS. And anything above 0dBFS of the DAC will cause distortion. Fully agreed.
But of course there are positive dBFS values internaly in digital audio signal processing.
The reason is that for internal digital processing typically number formats with higher dynamic range, i.e. more bits are used than the ADC and DAC have.
I think this is the point where our discussion is centered.
Let's take your example of an ADC or DAC having 24 bit. Then their number range is limited to 2^24-1 integer or 0xffffff Hex. Let us define this as reference for full scale, 0dBFS. ADC and DAC output signal number range define full scale 0dBFS. I think we agree so far.
To apply EQ with positive gain, which will increase signal amplitude beyond 2^24-1, or effects in digital audio like reverb etc., internally to a digital signal processing system like a DAW or the WiiM a larger number format is used, tpically. For example 32bit integer with 2^32 number range 0xffffffff, or 32bit floating point numbers. In Steinberg Wavelab, the leading digital audio software for audio mastering, 64bit float can be used.
With 8 bit more for internal processing at 32bit, you gain roughly 48dB internal dynamic range. Therefore, several 10dB gain above the full scale of the ADC or DAC can be applied, giving internal levels of +30dBFS, for example.
Of course, for final DAC to analog voltage, the signal must be limited to 24bit 0dBFS, otherwise you will get distortion. This can happen easily if the digital gain of EQ or effects is too high. Therefor, a final volume control is required, with negative gain, to keep the highest peak signal just below the number range or 0dBFS of the DAC. In music produstion this is assured by dynamic compressors, limiters or more sophisticated loudness maximizers which give a brick-wall signal peaking constantly at 0dBFS. But before, signal amplitudes above 0dBFS must be used that the limiter has something to work on. This process is monitored in a DAW by a True Peak Meter with a scale going well above 0dBFS to see if there are problems with overdriving the DAC.
Example screen shot with a 100% FS 24bit sine, and no gain applied. True Peak Meters are showing 0dB(FS).
Now the same with 6dB gain applied. True Peak Meters are showing ... +6dB. No internal distortion because of the 64 bit number format. But of course distortion in the output, either analog (limited by the DAC bit range) or digital (limited by the protocol or data format bit range).
To prevent overdriving the output DAC of the WiiM by too much internal pre-gain, EQ gain, RoomFit gain, a proper True Peak Meter right after the final volume control (unfortunalty in %, with -10% seems to be -6dB gain) and before the DAC is desirable. To see if it peaks above 0dBFS, and to adjust volume that is does not.