I have not done an A/B comparison, but had good luck with both USB from a Mac Mini, and S/PDIF from a Naim Uniti Core. On a closely related note, I did compare various interconnects, and that made a dramatic difference in sound quality. I ended up with Nordost Blue Heaven. So for anyone comparing various inputs, I recommend comparing cables too.
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Clearaudio Ovation with Tracer Dynavector KARAT 17DX Naim Uniti Core Schiit Yggdrasil McIntosh C22/MC275 Wilson TuneTots B&W DB3D Nordost QKore/QBase/Frey 2 Transparent Super IsoAcoustics GAIA II
Stax SR-009S with SRM-700T
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