USB to SPDIF that does 24/96 and works in linux
 

Is there a simple to build (or buy, might be nice to only touch through hole parts, not the SMD parts) usb to optical (or coaxial) converter that does indeed send the 24/96 it received over usb?
What makes it more interesting: I want it to work in linux. From look of googling around, i can find devices based on PCM chips that may be limited to 16/48 or that do 24/96 but only with proprietary windows drivers.
Maybe i am thinking about it too simplistic, i don't really get why such a converter would be limited to the usb receiver's capabilities to convert to an analog signal, in my simple mind it should just pass the info on untouched.
So either way i may need some correction of my thinking and/or advice which (simple to) build devices (or some presoldered boards needing only a few through hole components and/or case)

Thanks in advance,

Daniel