Picking on it exactly because there's no difference in sound, but the extreme audiophiles will claim they hear it anyway. https://ventiontech.com/products/toslink-to-mini-toslink-opt... - "gold-plated connectors resist corrosion for optimal signal transfer over time." - it's an optical cable!
Well, there is always an ADC and amplifier stage involved, at some point you have to cross to the analog domain - and there's an absolutely wild difference between a central, decent and expensive ADC/amplifier and whatever crap ships in "active" loudspeakers that bring their own ADC/amplifier.