Dihydrolipoamide acetyltransferase involved in acetoin catabolism. (R)-N(6)-dihydrolipoyl-L-lysyl-[protein] + acetyl-CoA = (R)-N(6)-(S(8)-acetyldihydrolipoyl)-L-lysyl-[protein] + CoA Binds 1 lipoyl cofactor covalently. Ketone degradation; acetoin degradation. By growth on acetoin.