The Benchmark does a very good job on USB as well as the SPDIF. You just can't argue with their Jitter reduction. Some years ago some reviewer wrote that it was analytical sounding and so it seems everyone "Parrots" that review. It's system dependent, just like every other component. If you have a good system, it sounds good... if not, well you can answer that one as well as me.
I am feeding it to an ARC LS-26 preamp, and the combination is wonderful. Sure it's detailed...why would you want no detail and accuracy, but the music is alive and great! There are far more really bad recordings and poor quality files than bad DACs. I have just converted some Vinyl to 24/96 FLAC files and they sound incredible.
There's probably better DACs and worse DACs but the Benchmark does a good job... at least in my system. And that's coming from a 40 year analog guy.
Paul