Alfe - you may think that the heart of the digital system is the DAC, but it isn't. It IS the interface that contains the master clock. That can be a built-in USB interface, external USB interface or a device and reclocker.
The problem is that most USB DACs have poor implementations of USB interfaces. The fact that the power and ground of the DAC USB interface shares these resources with other DAC circuitry is bad. This is what makes an external USB converter with a good power supply far superior to the majority of built-in USB interfaces. Just read the reviews. Most of them say that the S/PDIF input performs better than the USB interface.
Steve N.
Empirical Audio
The problem is that most USB DACs have poor implementations of USB interfaces. The fact that the power and ground of the DAC USB interface shares these resources with other DAC circuitry is bad. This is what makes an external USB converter with a good power supply far superior to the majority of built-in USB interfaces. Just read the reviews. Most of them say that the S/PDIF input performs better than the USB interface.
Steve N.
Empirical Audio