Both setups probably sound the same because the jitter is so high from the digital output as well as the internal master clock. If you reclock the digital output before going to the DAC, it will probably sound a lot better, but this depends on the DAC. Jitter is the #1 problem with digital.
Here is the jitter of a good transport and how much a reclocker can reduce it:
https://www.audiocircle.com/index.php?topic=154408.0
Steve N.
Empirical Audio