Audio is not alone when it comes to marketing claims being borderline lies, often even well over the border to outright lies. But in our efforts to debunk them, let’s not make ourselves easy targets. When our debunking is itself easily debunked, we just contribute to the confusion, when we could be helping enlighten.
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Is there any evidence out there to suggest that there may be a difference
Yes, there is evidence of a difference. Archimago’s blog on optical vs. USB, and a WBF thread on the Jitterbug and Uptone Regen, show measurements demonstating that the 8kHz USB microframe packet noise (and higher harmonics) can go through a DAC to the analog output. Interestingly, in the WBF thread the noise spikes appeared WITH the Regen and not without. BUT, this shows
a difference is possible, although in this case the spikes were very low level (probably inaudible). We’ll blame the DAC for letting the analog noise on the digital line go through. We often see the disclaimer that “any properly designed
item [DAC, amp, cable] will perform as I say it should”. The problem is that design teams, with at least competent if not brilliant, engineers/designers created the Takata air bag, the GM ignition switch, the Challenger’s O-rings, and the Fukushima power plant, which we hear about because lives are at stake. An improperly designed DAC (according to us) probably goes unnoticed. There can be a difference, so let's not base our debunking on this.
Notable to me is nearly all mentioned errors in transmission, that USB has no error checking or no shielding from the voltage leads etc etc all leading to errors. When in fact errors are so rare as to be non-existent effectively.
When, in reality, transmission errors happen it's obvious because you get dropouts or buzzsaw digital distortion.
No, only 2 mentioned no error correction and the cable guys on positive feedback are wrong here. Asynchronous USB (as used by asynchronous USB DACs) does have error detection and correction, and a hopelessly mangled packet will get resent. There’s plenty of time with the relatively low rates of audio. Only when there are multiple failures do you get dropouts or weird buzzsaw noise. Bit errors are more common than you think (not on all cables, but more than "effectively non-existent); they are simply masked by successful error correction.
Only wanted to add that a not correctly inserted USB cable does not give no sound, but altered sound. Which means if a USB cable is very bad (very bad) the sound could degrade.
This truth does not justify crazy-expensive cables, but the answer IMHO is to request tests of audibility and state
a priori the conditions needed to accept the results. You know the whole ABX argument...once again... redundantly.... repeated.... again.