We are talking here about different things because you didn't describe your use case well.
You told
>> "I want to know if I can mix 2 Toslink Inputs with it to one Toslink output."
If you want to create a submix out of the two different audio signals (from PC1 and PC2),
then a recording interface with digital mixer is needed. In this case you need to clock synch all devices.
Now you tell you only want to use a TOSLINK switcher.
But did you think about, that such a setup would only work, if the ADI-2 DAC FS is NOT connected to any of the two PCs via USB? So to say in standalone mode? By this you can also not remote control the ADI-2 DAC FS with the ADI-2 Remote application.
I think this can't work.
+---USB----PC1 PC2
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| TOSLINK Switcher
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+-------->ADI-2 DAC FS
As soon as you switch to PC2 the DAC has still an USB connection and takes the sample rate from there.
Sample rate via USB has priority (at least this is the case for the ADI-2 Pro FS)
What would be possible is this, to operate the ADI-2 DAC FS in standalone mode, not plugged to USB.
But then you can't remote control it via ADI-2 Remote (via USB).
This works because either PC1 or PC2 would be connected to the ADI-2 DAC FS.
ADI-2 DAC FS would learn as a clock slave automatically the sample rate from either PC1 or PC2.
PC1 PC2
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TOSLINK Switcher
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ADI-2 DAC FS
BR Ramses - UFX III, 12Mic, XTC, ADI-2 Pro FS R BE, RayDAT, X10SRi-F, E5-1680v4, Win10Pro22H2, Cub14