S/PDIF is the digital Protocol. Both Toslink Optical and Coaxial (75 ohm wired RCA cable) use the S/PDIF protocol.
But your M11 Pro DAP only outputs a COAXIAL Digital signal. And your Zapco DSP only has a Toslink OPTICAL input.
These Connection Types are Not compatible as one uses wires and the other uses light.
As stated you would need a digital Coaxial to Toslink optical converter box, either connected between the DAP and the Zapco DSP, or from your DAC to your DSP.
I'm pretty sure that the Zapco DSP's Low-level RCA inputs accept balanced Differential. I would just use the Balanced LO output (Line Output) from your FiiO DAP into the Low-Level RCA inputs on the Zapco DSP. This will give you the higher output voltage of the Balanced output from the DAP and should sound extremely good.
Even though this means that the system will be doing an additional analog-to-digital and digital-to-analog conversion, it still sounds extremely good.
For instance, I use the same connections from my iBasso DX300 DAP into the Analog Inputs of my various DSPs. When switching the input/source presets on the DSP between the direct digital and the balanced analog connections from the DAP, I honestly have not been able to distinguish which one is actually better.
It's important that you completely level match the 2 inputs before testing this, but they both sound incredibly good, and provide a pretty much nonexistent noise floor. They do sound just the tiniest bit different in terms of tonality, but I don't really find one to be consistently superior to the other.
I honestly wouldn't fret about not being able to use the direct digital output from your DAP to the Zapco DSP.
Another example. Michael Meyers, DIYMA member audiophile25, used his iBasso DX160 DAP's Analog LO into his Arc Audio DSP in his former IASCA and MECA competition car and won several SQ events with this setup. He has a new vehicle now and AFAIK he intends to stick with this same setup as his source.
YMMV