For me out of the 09 MB Pro with Audirvana there was a slight tip of the hat to the USB, even though it topped out at 16bit, 96Khz (If I recall) and the Toslink on my higher res recordings could match some of my even higher files. It was a subtle difference and I think it was more realism on the USB and maybe just a tad brittle on the highs with the Toslink even though the files were playing at less than full ummm..resolution? But now that I am not trying to hear a difference I cannot hear a difference and I am happy with both. Now I just go with whichever I have available.