I've read through Christian's referenced article, and if you really need (a) video and (b) the audio return channel [ARC], then of course HDMI should be your choice. Toslink and S/P-DIF were designed as purely audio interfaces, for pro and semi-pro audio studio equipment. Game consoles didn't come into the picture (ha).
As Paul says, though, the B2 is a purely audio device, sending (not receiving) 2-channel digital audio at 16/44.1 (CD standard). The referenced article also makes the point that optical fibre is less susceptible to interference and can cope easily with much longer runs than HDMI (which, BTW, has an absurdly small connector and thus very small-gauge wires, hence the practical limit on length). If you wanted to put the B2 further away from your DAC than 15 feet, for example, you'd want the optical connection rather than HDMI.
By all means, use whichever connection you alread have cables and inputs for -- in this application it will make no sonic difference at all.