It's completely DAC dependent IMHO! Some DAC's like my Holo Audio May KTE have done an excellent job of implementing the USB and it has double galvanic isolation. USB has come a long way and can sound excellent!
Streamer output options
In my younger days, I was told so often that spdif was better than usb that it became doctrine. I'm in the market for a 2k$ish streamer and I see many higher end streamers with usb outputs that pass far higher res data than the spdif 192/24 does. My DAC takes either, but not i2s. Are the new implementations of usb now better than spdif?