USB to SPDIF converterors by the number.
Products doing the reverse, converting SPDIF to USB are rare.
HiFime warns that you can't use its converter to drive a USB DAC.
This is because USB devices need a host. A DAC is not a host but a peripheral.
You can use SPDIF-USB converters to record any gear having SPDIF out using the USB on your PC.

Sample rate: 96KHz/16-bit, 48KHz/16-bit, 44.1KHz/16-bit
Operating systems: Android, iPad OS, Mac OS, Windows, Linux.

Bi-directional USB & Digital Audio Interface.
It works like a USB to SPDIF/AES converter but the reverse applies as well. Any input presented at the AES3, S/P-DIF or optical can be recorded over the USB.
USB audio class 2.0 driver for Windows supports ASIO, MME, DirectSound, WASAPI, Kernel Streaming, PCM 16Bit, 24Bit, 32Bit and Float-32Bit at all clock rates between 44.1kHz and 192 kHz
Isolation of USB audio streams to digital audio devices.
      A USB DAC and USB to SPDIF converter.
It can also convert SPDIF to USB, a pretty rare property.
Works without drivers on Mac, Windows and Linux computer and accepts 32, 44, 48. 88 and 96 Khz sample rates and 16/24 bit.

AD/DA converter.
Beside analog input, SPDIF and Toslink input are supported as well.
This means you can use this to record digital signals and send them over the USB to your PC.