USB to SPDIF Reclocking Adapter?

I noticed a Mapleshade device as described above for $189.00 in their latest catalogue.

As "jitter" is often described as the key limitation in PC based audio, I was wondering if this might help me create a very simple PC playback chain?

So far, I have experimented with WAV files ripped from EAC, and played back through Foobar, using USB out to an external DAC.

Thank you,