WordsandMusicSomething else ;-) This is a bridge to convert a USB INPUT to a wide range of OUTPUTS, which will be connected to 1 or more DACs. Some reviewers use that kind of bridge to compare side by side 2 dacs by example. It can also be useful if you have different stacks (dac/amp) and want to switch between but keeping the same audio source.
WordsandMusicIn addition to re-clocking, my DDC allowed me to take advantage of the i2S input on my DAC and the improvement was significant and much more than a luxury. Just fyi.
WordsandMusicIt can allow you to convert USB to AES/EBU or i2S that can be advantageous for a lot of DACs. It also likely re-clocks the digital signal that can provide further benefits. It made a significant improvement in my system.
WordsandMusicsomething I didn't see mentioned is DDC's usually also clear up any USB noise your system may pick up although this expensive of one is beyond what you normally need for that lol