Hi,
I have connected my streamer (Esoteric N03T) to my Esoteric dac by USB. I gather this has the advantage that using an asynchronous USB connection means the clock of the dac governs the data flow which supposedly eliminates jitter. Subjectively speaking: it sounds great to me. I haven't compared with another connection though.
Maybe less important: according to the Esoteric manual, USB connection allows for higher bit rates. I haven't as yet come across 32 bit music on Qobuz.