a) Do you want AES/EBU for the electrical format, or part of the signalling?
AES/EBU and S/PDIF are nearly identical in protocol, but have different physical presentations (XLR vs TOSLink or phono). There are only a couple of differences in usage for some signalling bits (copy protection on S/PDIF, can't remember what on AES/EBU).
b) Why USB?
IIRC There are several HATS that use I2S and can output S/PDIF, and then converters are available to AES/EBU.
USB sound cards can be a bit hit and miss under Linux, and the Pi USB isn't the best.
b) What budget?
AES/EBU tends to be pricey as it is the professional digital interconnect. You'll be looking at manufacturers such as RME, Yellowtec for native USB AES/EBU sound cards.
You may get away with directly connecting S/PDIF to AES/EBU -
http://www.rane.com/note149.html, and premade cables as
https://www.thomann.de/gb/pro_snake_aes ... able_3.htm and
https://www.thomann.de/gb/pro_snake_aes ... male_3.htm
Software Engineer at Raspberry Pi Trading. Views expressed are still personal views.
I'm not interested in doing contracts for bespoke functionality - please don't ask.