I'm an EE as well, and I'd suggest just closing the theory books and listen. On any capable dac, even some really inexpensive ones it shouldn't be too hard to tell the difference.
When I tried the Starlight over the usb on my async cosecant, I wasn't expecting any difference but it was pretty obvious from the first notes and just got better after that.
Sorry, no, I have no explanation for this, but even inexperienced listeners have heard the difference in my system when they had no idea what, if anything had been changed.
-- Jim