We of course have tested all our DACs with optical, coax, and USB sources and cannot hear any difference between them, other than the fact that optical from the Mac mini-jack is only good to 96/24 as I remember. For USB we have used the Ministreamer (good to 96/24), the Kingrex UC192 (good to 192/24), and very recently the XMOS board (also good to 192/24). The next step is to try the XMOS with Windows on a PC and see how well their needed drivers work with the PC. They are not necessary with a recent Mac.
Regards,
Frank Van Alstine
PS We still feel that the real secret is well recorded material in the first place, not the bit rate of playback.