Best execution. Well, I'm of course biased because I build these things, but contrary to popular belief, it is possible to build a world-class I2S interface that is external for both Wi-Fi and USB. However, there can also be advantages to burying it in the DAC.
Best Execution is probably USB to I2S currently because the chips are just better, particularly the TAS1020A and the TUSB3200 from TI. Wi-Fi does not perform as well due to the 270X chipset. Wi-Fi is also limited to 16/44.1. The best results from these chips requires a good custom S/W driver. The PC drivers are just not any good, so far. Chips like the 270X series work with the native PC drivers, but they sound crappy IMO.
Chips aside, the implementation of the USB interface, clocking and the I2S interface is critical to getting low-jitter results. The circuit design is critical to getting no pops or DC out of the DAC when the power or USB cable is pulled. This is why most designers cannot pull-off external I2S. It's tricky.
Steve N.
Empirical Audio
Manufacturer
Best Execution is probably USB to I2S currently because the chips are just better, particularly the TAS1020A and the TUSB3200 from TI. Wi-Fi does not perform as well due to the 270X chipset. Wi-Fi is also limited to 16/44.1. The best results from these chips requires a good custom S/W driver. The PC drivers are just not any good, so far. Chips like the 270X series work with the native PC drivers, but they sound crappy IMO.
Chips aside, the implementation of the USB interface, clocking and the I2S interface is critical to getting low-jitter results. The circuit design is critical to getting no pops or DC out of the DAC when the power or USB cable is pulled. This is why most designers cannot pull-off external I2S. It's tricky.
Steve N.
Empirical Audio
Manufacturer