@soix I believe it depends on the DAC and some designers say their DACs do not need a clock, such as PlayBack Designs. Now this is not a cheap DAC, $6k -$24k.
I use the low-cost, Schitt Yggi+ OG and LIM (soon converted to MIB) DACs. I consider the Yggi a very competent DAC, one of the best. I have not contacted Mike Moffet via Head-fi web site to ask why he does not use a clock, but I do not have any concerns about Schitt DACs supporting a clock.
A lot of nonsensical and incorrect information abound. I know what works for me and who is blowing a bit of hot air.
For anyone who is not sure what I am using. I have a separate streamer that uses fibre at one end and converts to USB at the other end. The USB end goes into my Yggi+ DACs. The newer Yggi's have a good USB support.
BTW - Mike is the designer of the Yggi DACs.