Interesting as this weekend we have been experimenting with different output connections to find what "sounds best." SPDID out of a PC, USB out of laptop, SPDIF from another media server source, Toshlink from different PC.
All going into McIntosh D100 digital inputs, out of the D100 to Primaluna Dialogue HP premium amp w/KT150s and to Focal Aria 936 speakers. Using WireWorld USB and IC cables, Audioquest Cinammon coax and toshlink.
Playing same songs on Tidal on these machines, song starting at the same time, and then changing the input on the D100 with the remote so we can do the A/B change (essentially instantaneous change of source.)
Difference was not there. Sounded exactly the same no matter what source/connection we used. If any, the USB connection sounded little bit better (I can't even describe the difference?)
For me and my system, it makes no difference what we use, happy with a Windows 10 PC USB output controlling it with IPAD using Google Remote and no reason to even consider spending thousands of $s on Reference servers or AES/EBU.