I'm aware of that. The thing is your justification "computer to computer" connection is kinda... false.The problem is that isn't not just a DAC but it's like connecting a computer to another computer. It's like you were to connect your phone to your computer and use the DAC inside the phone having a continuous connection to the computer, the phone and the DAC inside the phone. The interfacing adds latency.
Because it's a DAP I don't think they can fix this with firmware, every DAP I've had, has had this issue.
You can write software/firmware as you wish hence you can get around some of the latency.
To what point it's doable it's another case. Sometimes indeed you cannot get lower latency because of hardware or I should rather say design limitations.
Hence my request for Hiby, if there is still possibility to reduce latency - I'm kindly asking to do so
As for other DAPS, the same thing - maybe it could be done, but maybe it's too much work to fix small thing that not many people request.
As always design choices are not always make from technical reasons but from money/marketing/value point.
Hope that helps.