creating 24/96 FLAC from TosLink input of MacPro

[j20056]

This might or not be OT depending on the solution.
What I want to do is digitalize my collection of SACDs into a 24/96 FLAC library on my MacPro.
Since the SACD format is protected, I have no other choice but to take the analog output of my SACD player and send it through an A/D converter.
I ca use either my 002R to do that, or, probably better, my TASCAM DM4800 digital mixer which has quality (although not audiophile quality) built-in DA and AD capability.

Ignoring PT and the 002R for the moment, my question is: How do I capture an incoming 24/96 (my Tascam's resolution) digital signal directly into the TosLink input of the MacPro, then record the incoming signal as a 24/96 file?
Is there a basic capture software or even Mac OS utility to do that, OR I must go through a soundcard?
If the latter, then I might as well go from my mixer directly into my 002R via 24/96 PT session. Would this create de facto my 24/96 digital files with no level of DA/AD conversion, since all digital coming in?
How do I then create a standard 24/96 FLAC format that Songbird can play?

Thanks for any comments or related suggestions.