Many people looking to use USB as the input on a DAC are hoping to avoid S/PDIF completely, instead hoping for a straight USB->I2S conversion. (I2S is one of the more common DAC interfaces.) The catch is that the USB inputs on many devices actually convert USB->S/PDIF->I2S, rather than USB->I2S. In the first case, the USB input is effectively just an S/PDIF input with a different port type and yet another conversion.
Is the USB input on the DAC you are considering converting to S/PDIF first, or does it convert straight to I2S?
If straight to I2S, then I'd go that route, as it is likely to be the lower jitter option. Of course, this statement assumes that the DACs themselves are otherwise equal every other way and that all of your other system issues are addressed to the point that you even need to worry about jitter!
