@jastralfu so to get a definitive answer to the question about clocking, I asked Hans Beekhuyzen on his eponymous YouTube channel. His response is below.
"All ethernet devices are asynchronous and thus have no clock that is related to audio. So the streamer has to clock the incoming packets of data into an I²S stream. That will clock the internal DAC. If the connection to an external DAC is over USB, being asynchronous, the DAC has to clock the incoming packets of bits. If the connection is over AES/EBU, SPDIF, TOSlink or I²S, the streamer will clock the signal. Except when with I²S the DAC can be set to the internal clock."
I have a Gustard R26 and it can be set to use an external clock that clocks the I2S input. This is not common but not rare. I have heard somewhere that Denafrips DACs are also set to clock I2S inputs internally when slaved to their Denafrips clocks like the Aether.
Hope this clarifies things a bit, just wish digital gear manufacturers would helpfully clarify this issue in their manuals.