There are as many claims as there are computer audiophiles.
I do think an advice to use coax (SPDIF) instead of USB to your DAC is a bad advice.
Keep in mind that USB or SPDIF don’t exist.
It are standards, so a pile of highly technical papers.
In practice your are not listening to a pile of papers but to the
implementation.
It is perfectly possible to build a SPDIF with tons of jitter, likewise a USB.
What works best is not a matter of the pile of papers but what sounds best on your system.
Connect the PC to the DAC using coax and USB and do a listening test.
Likewise the external drive.
Have the same songs on a local HD and on the USB drive
Play from both and check if you hear a difference.
http://thewelltemperedcomputer.com/Intro/SQ/USB_SPDIF.htm