I haven't heard it yet, but I was at an audio open house where an Ayre rep was describing upcoming products. What should distinguish the Ayre from many other USB DACs is that they are using (under license) the synchronization and decoding scheme developed by Wavelength Audio. Various posts here, articles, and reviews I've read indicate that the Wavelength USB products equal or outperform SP/DIF converters, whereas typical USB converters don't sound as good as SP/DIF. Although Ayre gear isn't cheap, I'm hoping the licensing arrangement makes the Wavelength decoding scheme more affordable and available than before.
I recall a post a few months ago where an A-goner said that his PC hooked to a Wavelength Cosecant ended his quest for a better CD player once and for all.