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risible bandwidth of the transmitter and receiver modules
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More than enough for the stated 44.1kHz.
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Of course absolutely nothing you do with a TOSlink cable will compensate for...
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Try telling that to an audio, erum, "enthusiast", coax* analogue at audio frequencies too.
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with a pulse width distortion of +/-55ns
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Easily removed by a good clock recovery circuit.
*I made a scart to audio cable last night for my set top box radio feed to the "HiFi", the bit of "interconnnect" had a simple two core, non screened, inside. I feared not and it works (no audible hum).
Sorry folks, veering into the engineering...