USB audio input device

[nikitalita]

Does this device act as a USB audio input device, i.e. could I record the optical inputs?

[alexstanoev]

Unfortunately not, the signal path for the optical inputs bypasses the Pi Pico completely.

You could however still make use of the WM8805/WM8804 by hooking up the I2S output to a spare PIO and writing an I2S receiver (or just using an off-the-shelf USB sound card off of the line level output).