Whether is "better" than the standard Speaker (analog) output depends entirely on the hardware you are connecting to your computer.
при подключении Realtek нет звука - Microsoft Q&A
Windows Update often installs a generic "High Definition Audio Device" driver or an outdated Realtek driver from 2015. These lack advanced S/PDIF controls.
: If your external hardware supports it, you can often set the output to higher sample rates (e.g., 24-bit/192kHz) within the Sound Control Panel When It Is Not Better Standard Speakers/Headphones
Follow these tweaks to transform your digital output from "thin" to "transparent."