Are all asynchronous USB inputs similar?

John Mingo of Baetis Audio makes a compelling case against USB use if the best sound quality is the objective. He expresses his perspective in the February TAS review of his digital music server. There are two sides of this debate, it seems he just listened and made a choice. I know of no better way to decide.
Charles,

Steve,
For someone to compare very well regarded USB products such as yours and the Baetis server,surely listening to both is the best way to make a choice.
Charles,

The issue is which pathway offers the best sound quality. Baetis eschews
USB in favor of dedicated high quality SPDIF connection vs Steve's high
grade USB products approach. Someone with a computer and Empirical
Audio USB parts compared to Baetis with SPDIF using the same music
source.
Charles,

Onhwy61,
The USB dominance is not debatable and the Baetis Audio designer openly concedes this fact. His position is it not the best sounding and he simply offers an alternative he believes is superior in sound quality. That's it really, he doesn't deny that many enjoy USB linked systems.
Charles,

For sake of accurate information in this interesting discussion, there's no sound card for the Baetis as it's directly connected to the mother board. I agree with the convenience of USB but that doesn't necessarily correlate to superior sound, two different arguments. It's good to have choices among high quality offerings.
Charles,