Some thoughts:
I'm not particularly familiar with the Aurender but given its price point and fact they have only provided two outputs - USB and s/pdif - you'd hope they would have optimised both to be super low jitter and noise. The R26 can sound very good with s/pdif or USB. I2S is theoretically potentially better than s/pdif due to its segregated clock and data lines but not necessarily any better than high quality USB. The limitations being the bitrate for s/pdif (won't go beyond PCM196kHz, so no external PCM or DSD upscaling) and for USB the limited isolation on the R26 USB input requiring a _very_ high quality/low noise USB signal to sound great - I've not yet managed it, but others have. The latter is hopefully a non-issue with the Aurender. What have you read about the quality of its USB output?
The U18, which I have, provides a near guaranteed improvement over a lower-decent quality USB source (incl any I have access to, incl Mac Mini/Zen Stream/Holo Titanis > R26) but not necessarily over a v high quality USB source.
@Luvdac IIRC may be able to comment further...
If you did get the U18 you just need a USB cable and I2S cable. No need to change any R26 settings such as external clock setting which should be off (it refers to the 10Mhz BNC input). Default Gustard I2S setting on the U18 and R26 will work. However - from my reading on the U18 thread - to fully tap the potential of the U18 and do justice to the Aurender you'd really need superb USB and I2S cables - think Tubulus Argentus / Concentus or similar. Better power helps the U18 too, an AliX Flux-50 AC filter in my case.
My experience with the U18 to date - using 'just' the very good Gothic Audio Semperfi Outsider pure silver USB cable and Blue Jeans Audio FE I2S cable - is it has yet to best my R26 LAN input with a basic improved ethernet chain using the LHY switch, let alone further optimised to the extent it now is. This is even when the U18 is externally clocked which I find refines the U18's sound to > Singxer SU6 (stock SU6 > stock U18) but still < R26 (also externally clocked) LAN fed HQP upscaled PCM & DSD. Some others have preferred the U18 to the R26 LAN input but I find this hard to reconcile with my experience, unless they were using top flight cables and/or their ethernet chains weren't optimised.
Which reminds me
@comzee - just back from hols, will check HQP settings and advise, though I'm still on v4 as couldn't face shelling out again for v5 just six months after getting v4. Grrr..