USB digital ouput or Toslink from a Mac Mini?

I have an APL Denon 3910 which has a S/PDIF digital input, which would enable me to use the player as a high quality DAC/Preamp. What I want to do is use a new Mac Mini to store some of my music, and run a digital connection out of it into the APL Denon.

My question is, which would give the highest performance... 1) Going digital out from the Mac Mini using the Toslink digital output then into a Toslink to S/PDIF converter box and into the APL Denon via the S/PDIF digital input, or 2) Going digital out from the Mac Mini via a USB cable then into a USB to S/PDIF converter box and into the APL Denon?

Any opinions one way or the other?

Next, what is the best solution for a Toslink or USB to S/PDIF converter? Are there any high quality solutions out there? I know Empiricle Audio makes a USB to S/PDIF converter, but are there any others?

Thanks!