Unfortunately, Dayton Audio don't publish any specs on the DAC of this amp. The best snippet of information we get from the user manual:
View attachment 9022
A sample rate of 48 kHz and 16 bit bit depth don't indicate an overly ambitious design or advanced hardware setup. Since there's no digital processing taking place, your best option is probably neither optical nor coaxial. As
@rccarguy indicated, the AUX input of the HTA200 is probably your best bet.
Input sensitivity is specified as 630 mV, with no input explicitly specified.
View attachment 9023
That's the
input voltage required for maximum
output voltage and this maximum output power. There are only two analogue inputs (AUX and PHONO), so we can safely assume that this value is the sensitivity of the high level AUX input. The output voltage of the WiiM Ultra can be set to either 500 mV or 800 mV. If you select 500 mV you are safe to never overdrive the HTA200, but cannot drive it to maximum power. If you go for 800 mV you can get full power and the effective SNR will be slightly better, but if you turn the volume control fully clockwise there is a risk of inadvertantly overdriving the amp into clipping. The best choice depends on your listening habits.
It's probably more conveniant to set the WiiM Ultra's output to fixed and use the HTA's volume control.
At least if you
don't want to connect a subwoofer. The Ultra provides much better controls for seamless integration of sub and mains, but this will only work if volume is controlled by the Ultra and only for sources connected to it. The same is true for WiiM room correction. To make use of these features you had to connect all sources to the Ultra and none (except for the Ultra) to the HTA200.
You can still try if you like either coax or optical better than the AUX in. I don't think it will, but you are free to try.