I own the CXN 100 and the Wiim Pro, in different systems. First off, I use the volume knob on my pre amp for both. Otoh I don’t really adjust the volume frequently; if I get a call or my wife wants to talk I just pause.
My only experience Wiim experience is with the Pro, which only handles 16/44 resolution. For $100 you can’t beat it, but they have an extensive product line and the higher versions are the ones to compare with the CA.
Regarding toslink, I find that very DAC dependent. YMMV. My DAC sounds equal on all non usb inputs but I have had other DACs where that wasn’t so.