That's what my ears tell me... of course the difference is not night and day, maybe I exagerated the gap a bit to much...
But my GMP show clearly that I lost some soundstage depht, refinement and dynamic range with the ODAC.
But as I said above the ODAC, being powered by the USB Bus, is very dependent on the quality of the source and I believe that it's performance can be improved with some external cleaner PSU or power filtering...
I wonder also what an "USB over Ethernet" interface would do since Ethernet network connections are not subject to some of the issues with USB/SPDIF connections, notably Jitter.
I can hear a difference when I simply switch the USB cables connecting the ODAC to the PC... believe it or not.
So, yeah it's probably not fair to judge the ODAC performance as being inferior to the Yulong as I did above, it's certainly very source dependent.
I guess, in this sense, it could be said that it is actually acting as a trully transparent DAC.
I don't know about the asrc feature in the D100, did you ever run USBTrace/View for it?
I can't see it in the "Confirming whether your DAC is asynchronus..." thread.... is it the 17th post?
I can't open those spoilers for some reason it leads me to the top of the page. 
Not sure if it would show significant information anyway...
I also suspect the Yulong D100 was subject to source quality but when I had it I was not really aware of it so I didn't care, I just believed that it's anti-Jitter features were effective and made it a consistent performer no matter the source...
























