" if you use USB then it all comes down to the clock in the DAC."
Some DAC's have upsampling clocks in them, but many have no clock at all. NOS DAC's have no clock.
There are a handfull of very expensive DAC's that generate a local clock and allow you to use this, but only if the source has a word-clock input and can be synchronized to the local DAC clock using a word-clock cable.
Steve N.
Empirical Audio
Some DAC's have upsampling clocks in them, but many have no clock at all. NOS DAC's have no clock.
There are a handfull of very expensive DAC's that generate a local clock and allow you to use this, but only if the source has a word-clock input and can be synchronized to the local DAC clock using a word-clock cable.
Steve N.
Empirical Audio