Mutec MC-3+ USB

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If I understand the User Manual properly, the MC-3+ USB will send audio from an S/P-DIF input simultaneously to all its outputs (including USB).  So for example it would work as an S/P-DIF to AES/EBU converter.  I should say I haven't tried this so it might be worth checking with Mutec if you need to be sure - I've found them very helpful and quick to respond.

By the way, the Mutec MC-3+ (without USB) might be a more cost-effective way to do this if that's the only use case you're interested in.

ETA: no, it looks like I'm mistaken in the case of the MC-3+ USB.  On page 19 of the User Manual, it says:

Selecting »AES3/11«, »S/P-DIF OP«, »S/P-DIF BNC« as Clock Reference
When selecting one of these three clock reference options, the clock rate embedded in the digital audio signal will be extracted and will be used as the base clock rate. Clock multipliers for the clock outputs can still be selected freely. The »CLOCK IN« section indicates the extracted base clock rate. No format conversion of AES3 or S/P-DIF signals to the digital audio outputs will take place in this mode. Instead, the audio outputs will transmit empty audio frame signals (AES3- /S/P-DIF clock signals without audio content).

Sorry for the confusion.

The MC-3+ doesn't seem to have that limitation, though.