Are you being serious? Have you never heard of DDC devices such as the Gustard U18, Audio-GD DI-20, Denafrips IRIS? These devices de-jitter and re-clock the digital presented to the DAC. The DI-20 also allows the SPDIF output of the Wiim Pro to be converted to i2s into my DAC.
Now you may believe such a device is not necessary, and i2s makes no difference, but I happen to believe in my system they make a huge difference.