Depends on what you are connecting to on each side of the converter and what you want to put through it (what type of audio content) and the resulting experience you want to get. In other words, ...

HDMI is the norm for a lot of devices these days, but there are times when you need something more than HDMI. Whether you need to connect to RCA or Optical (SPDIF) or even just headphones, an audio ...

I was researching the Subject Question Issue and saw a closed thread on the subject. Here is my experience; my Sony AV Receiver receives all inputs via HDMI and outputs to my Samsung TV via HDMI.