I have 2 Matrix DDCs (one for each system in the office). Before this I used SPDIF converters for years, pretty much solely to get away from USB direct to DACs, the sonic effect of which was quite variable, depending on the DAC’s USB implementation. I started out >10 years ago with a high quality toslink cable, then switched to digital coax, which sounded immediately better (both toslink & coax sounded better to me than USB straight in). I later upgraded to better coax cables, with small but worthwhile sonic gains each time.
When I put the first DDC in my main system in place of the SPDIF converter, I heard small but distinct improvements in image solidity, black background, and soundstage/image specificity. DDCs, at least in my systems, are all gain & no pain. And these DDCs can be run by a good LPS. I have one but haven’t yet installed it.
Finally, Matrix DDCs permit use of a DAC’s I2S input (if it has one). My current NOS DACs don’t have this, but if/when I get a DAC that does, the user-configurable pin-out feature of the Matrix DDC makes it a no-brainer choice. Thanks to these DDCs, I am future-proofed.