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I can't believe there are over 80 posts in this thread and no one has touched on the most important characteristic that distinguishes good USB DACs from unlistenable USB DACs.
Asynchronous USB is inherently better than adaptive. There is no conversation to be had on this point. It just is.
If your primary source is going to be USB, there are only two brands that you should listen to: Wavelength and Ayre. Everything else is a waste of time.
So, tell us, are you an engineer of suitable experience in these matters who can explain to us, from actual knowledge (not just reading things off the web) why this is so?
By your logic I should just get a Halide cable (with async built in) and plug it into even the cheapest nastiest eBay DAC I can find (for $50 or whatever) and it should blow away everything that isn't async, even high-end DACs, just because it is async.
Your argument holds water like the Titanic.