As several modern DAC makers have pointed out, you need the clock as physically close to the DAC chip as possible. An external clock can't be as accurate, but in professional uses may be needed.
The other issue is, USB has the highest bandwidth, so not sure what use USB in to S/PDIF out is useful.
The one big benefit I see of the U18 is something which SHOULD be in every single DAC but isn't, which is galvanic isolation of every metal input, including USB.