sftc
This one actually works for unmolested S/PDIF TOSLINK output on Mac!
After 2015 Apple deleted the S/PDIF TOSLINK digital optical output on Macs. For digital quality direct connection (not using some BT link thing) you need one of these. It (seems to) provide direct output without reprocessing, clean digital sound.
Use Audio MIDI Setup.app to configure (see screenshots).
I've tried a few others