It could very well depend upon the digital input circuits of the DAC. The best have a USB input that is self powered (not using the 5V from the cable) and have two femto clocks for the families of 44.1K and 48K digital sreams. Such a circuit should favor a USB input.
That being said, some devices, like the Oppo I use for audio/video, don't have USB outs so spdif or optical is used. Much to my surprise, I found that an inexpensive Cable Matters Toslink Cable (a Duster recommendation) from Amazon outperformed an expensive all silver spdif cable. You never know!
That being said, some devices, like the Oppo I use for audio/video, don't have USB outs so spdif or optical is used. Much to my surprise, I found that an inexpensive Cable Matters Toslink Cable (a Duster recommendation) from Amazon outperformed an expensive all silver spdif cable. You never know!