I am generalizing regarding DACS. Providing a reclocked signal will provide black backgrounds and noticeable improvements in analog ease, texture and layers.
I own the Mutec MC-3+ USB. I will also be adding an additional unit to daisy chain (2x Mutec units), to provide multiple reclocking. This has been observed to be a different solution vs buying an external REF10 Mutec word master clock. Locally there has been Denafrips Terminator gen 1 to have a tremendous improvement using 3 daisy chained Mutec MC-3+ USB version. The cost of 3 daisy chained units is still more economical than buying Terminator Plus. Possibly triple reclocked signal is a magical combo with serious refinements. For now I'm going to only use 2 Mutecs. I also use the Silent Angel Bonn N8 x 2 and SA forester F1 linear power supply for my audio grade ethernet switch. In due time I'll purchase the 1 package deal aka Silent Angel N16. I do take "source" seriously.
Do not underestimate a reclocking device. This is where the mutec galvanically isolates and can either use external or internal word clocks. Upsampling is also an additional feature. The beauty is that you can use a regular laptop and inexpensive USB cable. The Mutec with transform the non audiograde digital music stream to a precise clocked signal and reduction of jitter. A laptop can easily match higher end music streamers. The digital data stream will feed the DAC and it does not matter how poor or how jitter contaminated the digital feed is from the non audiograde laptop usb port. Granted Optical is a fantastic noise rejector so this is an awesome solution for many with laptops.
I will not dive into cabling. I will say I have extensively tested many cables with my Mutec and even my F1 linear power supply that feeds my audiograde ethernet switch. This is where I find some tweaking capabilities using the two products I mentioned.
At this moment I'm please with my Canadian made, Space Tech Labs point to point wired, tube dac (buffer stage can go from Kt150 to Mullar 1950's EL32!!!!!!) with external super rectifier tube power supply. My tube buffer I prefer using Mullard EL34, Mullard L32, Tungsol 6L6 reissued coke bottles or even 5881. I've used and own 6550, KT66, 6L6 smoked coke bottles to Kt150...i've tried them all. Very system dependent in how using different buffer tubes on my STL dac. My super rectifier I am using 1940's Western Electric modded rectifier tubes I have yet to hear any dac that can surpass the emotion, holographic imaging, real to life realism and musicality with wrap around sound stage. Not certain how many headfi users are even aware of the famous vintage Western Electric sound signature...... untouchable IMO as I've had many years of tube rolling 2 channel gear. My super rectifier unit compared to the typical tube setup is definitely different. Typically in the past I use two 300B!!
AC to DC rectifier section is quite crucial. Not changing tonality. It's like the gateway to soundstage. Compare a straw to a fire hose. Power source or flavor is critical.
Music genre also plays a role in how you manipulate your sound signature to create "synergy". ABX blind folded testing using the Mutec and comparing an Aqua La scala to my Dac setup is two totally different tastes in sound. I did not end up purchasing the Aqua La scala.
If you are a 2 channel person. Are you a Nordost or Cardas lover? Different tastes that are very personal.
Hans did a vid on the opticalRendu...
I'm certain the OpticalRendu is a fantastic and more affordable configuration to excellent SQ.
The beauty of 24/192 is that PCM seems to sound great to my ears. 32 bit or MQA is not an improvement to my ears. I'll have to say using a Tchernov "special" coax is shockingly amazing for the low price. I've used other much more expensive coax cables and the Tchernov is a jaw dropper "on par/ surpass" performance for low buck.
At this moment I cannot listen to USB. I'm extremely pleased with Coax. Mutec also has greatly improved my other dacs. I seldom use headphones lately as 2 channel has been a serious transformation due to Covid / teleworking.